GST Rate on Professional services
The GST rate on professional services is 18%, under SAC code 998399 (other professional, technical and business services). Here is the full breakdown, a worked example, and related rates in Services.
GST rate breakdown for professional services
- GST rate: 18%
- Intra-state: 9% CGST + 9% SGST
- Inter-state: 18% IGST
- SAC code on the invoice: 998399
- Also covers: business services
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on professional services
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Within state: ₹900 CGST + ₹900 SGST
- To another state: ₹1,800 IGST
- Invoice total: ₹11,800
FAQs about GST on professional services
What is the GST rate on professional services?
The GST rate on professional services is 18%. Intra-state it is 9% CGST + 9% SGST; inter-state it is 18% IGST. Professional services falls under SAC code 998399.
What is the HSN code for professional services?
Professional services falls under SAC code 998399, which covers other professional, technical and business services. Show this code on every GST tax invoice line for professional services.