← HSN and SAC codes for common items · Search any code on the HSN code finder.
Accounting and audit is classified under SAC heading 9982. GST as on 26 October 2026: Nil or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Accounting and audit?
GST on Accounting and audit as on 26 October 2026: Nil or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 18% | 18% | 9982 | Legal and accounting services have GST at 18%. | 11/2017-CT(R), entry 20 |
| Nil | Nil | 9982 | When an arbitral tribunal or an advocate serves individuals, businesses with turnover below the GST registration limit, or the government, there is no GST (conditions apply). | 21/2019-CT(R), entry 45 |
The GST rate on Accounting and audit is set by the CBIC rate notification entry for the service, and it can depend on the entry's conditions, for example who supplies the service or whether input tax credit is taken. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
9982 Legal and accounting services
| Code | Description (as in the tariff) |
|---|---|
998211 | Legal advisory and representation services concerning criminal law |
998212 | Legal advisory and representation services concerning other fields of law |
998213 | Legal documentation and certification services concerning patents, copyrights and other intellectual property rights |
998214 | Legal documentation and certification services concerning other documents |
998215 | Arbitration and conciliation services |
998216 | Other legal services nowhere else classified |
998219 | Other legal services nowhere else classified |
998221 | Financial auditing services |
998222 | Accounting and bookkeeping services |
998223 | Payroll services |
998224 | Other similar services nowhere else classified |
998229 | Other similar services nowhere else classified |
998231 | Corporate tax consulting and preparation services |
998232 | Individual tax preparation and planning services |
998239 | Other tax consultancy and preparation services |
998240 | Insolvency and receivership services |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Hotel rooms (Lodge)
9963 - Restaurant services (Dhaba)
9963 - Salon and beauty services (Barber shop)
9997 - Renting of property
9972 - Insurance
9971 - Loans and banking
9971 - Consultancy services
9983 - Software and IT services
9983 - Hospital and doctor services
9993 - Education services
9992 - Gym and fitness
9996 - Manpower supply (Labour supply)
9985
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
