GST Rate on Management Consulting: 18%

SAC 998311 · 9% CGST + 9% SGST intra-state, or 18% IGST interstate.

Management consulting attracts 18% GST under SAC 998311. For B2B engagements the place of supply is the client's registered location, so a consultant's CGST/SGST-vs-IGST split follows the client, not the consultant's office.

Worked example at 18%

Taxable value: ₹10,000
CGST (9%): ₹900.00
SGST (9%): ₹900.00
Invoice total: ₹11,800.00

Interstate, the same sale shows a single IGST line of ₹1,800.00. Try your own numbers in the GST calculator.

Classification

Management Consulting is a service classified under SAC 998311 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 18% GST

Accounting & Bookkeeping SAC 998222 Advertising Services SAC 998361 Biscuits HSN 190531 Ceramic & Vitrified Tiles HSN 690721 Chocolate HSN 1806 Commercial Rent SAC 997212 Cosmetics HSN 330499 Courier Services SAC 996811

Frequently asked questions

IGST. B2B service place-of-supply is the recipient's registered location, so an out-of-state client means an interstate supply regardless of where you sit.

For a sale within one state, the 18% splits equally into 9% CGST and 9% SGST. For an interstate sale it is charged as a single 18% IGST — the total tax is the same either way.

SAC code 998311. The code appears on every invoice line and flows into the GSTR-1 summary.

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