SAC Code 9983
Consulting & Professional Services
SAC 9983 covers management, technical, and professional consulting services. Standard GST is 18%. Most freelance consulting, strategy advisory, and professional-firm work uses this code.
SAC Code
9983
GST Rate
18%
Preferred UQC
NOS
Rate details & exceptions
Management consulting (9983 11), business consulting (9983 12), engineering consulting (9983 21 / 23), and technical consulting sub-codes → all 18%. Legal services have a distinct SAC 9982.
What SAC 9983 covers
SAC 9983 applies to the following products and variants. If your item isn't in the list, consult a CA or search the CBIC HSN master for the exact sub-heading.
- Management consulting
- Strategy and business advisory
- Engineering consultancy
- Technical consulting (IT architecture, product)
- Financial advisory (non-legal)
- HR and organisation consulting
How to enter SAC 9983 on an invoice
On a GST-compliant invoice, add the following for each line item:
- SAC code:
9983 - Description: Consulting & Professional Services (or your specific SKU name)
- UQC:
NOS - Quantity, rate per unit, taxable value
- GST rate: 18% (split as CGST + SGST for intra-state, or IGST for inter-state)
21bill auto-fills SAC 9983 and the 18% rate the moment you type "consulting & professional services" in the item description — so you don't memorise codes.
Questions people ask about SAC 9983
What is the SAC for consulting services?
9983 is the primary SAC for consulting and professional services. Specific sub-codes: 9983 11 (management consulting), 9983 12 (public relations & business consulting), 9983 21 (engineering), 9983 23 (technical testing and analysis). All at 18% GST.
SAC 9983 vs 9987 — which one for IT consulting?
Grey area. SAC 9987 covers IT and information services; SAC 9983 23 covers technical consulting. Most independent IT consultants use 9983 for advisory/strategy work and 9987 for implementation/development. Both are 18%, so mis-classification doesn't change your tax — but stay consistent across invoices for audit clarity.
Can I claim reverse charge on consulting services imported from abroad?
Yes. If you (Indian GST-registered business) hire a foreign consultant, you pay GST under RCM at 18% on the consulting fee. You can claim ITC on the same if the service is used for business. This is common for companies using foreign advisory firms.
Do I need to add SAC on every invoice?
Required if your annual turnover exceeds ₹5 Cr. Below that, recommended best practice. In 21bill you create each service (Consulting, IT dev, Legal, etc.) once in your product master with its SAC code and rate; from then on the SAC pulls into every invoice line using that service automatically.
Related codes
Related on 21bill
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Request access⚠️ This page is a working reference, not tax advice. GST rates and classifications change — confirm with your CA or the latest CBIC notification before filing. Last reviewed 21 April 2026.