GST · SAC 998311 · FY 2026–27
SAC 998311: Management Consulting Services
SAC 998311 (Management Consulting Services) is taxed at 18% GST: 9% CGST + 9% SGST when you and your client are in the same state, 18% IGST when you are not, and 0% on exports under a Letter of Undertaking (LUT). Covers: Strategy, operations and general management consulting.
Rate source: Notification 11/2017-Central Tax (Rate), Heading 9983
18%
Domestic
0% export (LUT)
Heading
9983 — professional & technical services
Domestic rate
18% (9+9 / IGST)
Export (LUT)
0%
Reverse charge
No — forward charge
What falls under 998311
The CBIC Scheme of Classification defines 998311 as "Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management". Its explanatory notes cover advice on strategy and organisation, financial management (working capital, capital structure, budgeting), human resources, marketing strategy including pricing and distribution channels, operations and supply chains — delivered to any client, including advice to a clinic or hospital on running the practice.
Strategy advisory
Operations consulting
Pricing and distribution strategy
Fractional CFO / financial management
Healthcare practice management advisory
Not this code — public relations and business consulting not covered by management consulting → 998312 · it advisory, architecture review and ongoing technical support → 998313 · custom software development and design — the most common freelance dev sac → 998314
On the invoice
Invoice INV-0092SAC 998311
Strategy advisory₹1,00,000
CGST @ 9% + SGST @ 9% (same state — else IGST 18%)+ ₹18,000
Amount due₹1,18,000
Same work for a foreign client under LUT: IGST 0%, with the zero-rating declaration on the face of the invoice.
A freelance ex-McKinsey consultant in Delhi (DL state code 07) is engaged by a Mumbai-based logistics company (MH state code 27) for a 6-week operations-redesign engagement. Rs. 1,00,000 monthly retainer. Inter-state → IGST 18% each month.
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Does SAC 998311 change under GST 2.0?
Notification reference: Notification 11/2017-CT(R) dated 28 June 2017, serial 21 item (ii), Heading 9983 — "Other professional, technical and business services" — 9% CGST + 9% SGST (18%). Unchanged by Notification 15/2025-CT(R) (GST 2.0, from 22 September 2025).
For the CA reading this
The deadline sheet you already send, with your name on it
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Sources
Rates as notified for FY 2026–27 and can change. General information, not tax advice. Verify with your CA before you file.
Related codes
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