Services
GST rate on Consulting services
Management and business consulting services are taxed at 18% GST.
GST rate
18%
SAC code
998311
Intra-state split
9% CGST + 9% SGST
The GST rate on consulting services in India is 18% under GST 2.0, classified under SAC code 998311. For an intra-state sale this is split as 9% CGST and 9% SGST; for an inter-state sale it is charged as a single 18% IGST.
This is a commonly-applicable rate for quick reference under GST 2.0 (effective 22 September 2025). Rates and classifications can change with GST Council notifications — verify the exact rate on the official GST portal before issuing tax invoices.
Bill consulting services with the right GST
PocketGST puts the correct HSN/SAC code and GST rate on every invoice line, splits CGST/SGST or IGST automatically, and works offline.
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