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Consultancy services is classified under SAC heading 9983. GST on Consultancy services as on 26 October 2026: 18%. All entries under the heading: Nil, 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Consultancy services?
GST on Consultancy services as on 26 October 2026: Nil, 5% 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 |
|---|---|---|---|---|
| 5% | 5% | 9983 | Selling advertisement space in print media has GST at 5%. | 11/2017-CT(R), entry 21(i) |
| 18% | 18% | 9983 | Construction, installation or technical services for setting up biogas plants, solar devices or power systems, windmills, waste-to-energy or tidal/wave energy plants have GST at 18%. | 15/2025-CT(R), entry 38 |
| 18% | 18% | 9983 | Other professional, technical and business services not covered by item (i) above or serial number 38 below have GST at 18%. | 15/2025-CT(R), entry 21(ii) |
| Nil | Nil | 9983 | No GST on services by NSDC, NCVET and their approved bodies and training partners for government skill development programmes and approved courses. | 6/2025-CT(R), entry 69 |
| Nil | Nil | 9983 | Assessments under the Skill Development Initiative Scheme by assessing bodies empanelled by the Directorate General of Training have no GST. | 12/2017-CT(R), entry 70 |
| Nil | Nil | 9983 | Registrations required by law, and government safety testing, calibration or certification (like fire licence) for workers, consumers or the public, have no GST. | 12/2017-CT(R), entry 47 |
| Nil | Nil | 9983 | Services by government-recognised technology business incubators, science and technology entrepreneurship parks, or bio-incubators have no GST. | 12/2017-CT(R), entry 48 |
| Nil | Nil | 9983 | No GST on services by a veterinary clinic for the health care of animals or birds. | 12/2017-CT(R), entry 46 |
The GST rate on Consultancy services 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.
Detailed guide: GST on Consultancy services — today's rate, who pays (reverse charge) and every change since July 2017.
9983 Other professional, technical and business services
| Code | Description (as in the tariff) |
|---|---|
998311 | Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management |
998312 | Business consulting services including public relations services |
998313 | Information technology consulting and support services |
998314 | Information technology design and development services |
998315 | Hosting and information technology infrastructure provisioning services |
998316 | Information technology infrastructure and network management services |
998319 | Other information technology services nowhere else classified |
998321 | Architectural advisory services |
998322 | Architectural services for residential building projects |
998323 | Architectural services for non-residential building projects |
998324 | Historical restoration architectural services |
998325 | Urban planning services |
998326 | Rural land planning services |
998327 | Project site master planning services |
998328 | Landscape architectural services and advisory services |
998329 | Other architectural services, urban and land planning and landscape architectural services |
998331 | Engineering advisory services |
998332 | Engineering services for building projects |
998333 | Engineering services for industrial and manufacturing projects |
998334 | Engineering services for transportation projects |
998335 | Engineering services for power projects |
998336 | Engineering services for telecommunications and broadcasting projects |
998337 | Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects |
998338 | Engineering services for other projects nowhere else classified |
998339 | Project management services for construction projects |
998341 | Geological and geophysical consulting services |
998342 | Subsurface surveying services |
998343 | Mineral exploration and evaluation |
998344 | Surface surveying and map-making services |
998345 | Weather forecasting and meteorological services |
998346 | Technical testing and analysis services |
998347 | Certification of ships, aircraft, dams, and the like |
998348 | Certification and authentication of works of art |
998349 | Other technical and scientific services nowhere else classified |
998351 | Veterinary services for pet animals |
998352 | Veterinary services for livestock |
998359 | Other veterinary services nowhere else classified |
998361 | Advertising Services |
998362 | Purchase or sale of advertising space or time, on commission |
998363 | Sale of advertising space in print media (except on commission) |
See all 62 codes on the SAC 9983 page.
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 - Software and IT services
9983 - Hospital and doctor services
9993 - Education services
9992 - Gym and fitness
9996 - Manpower supply (Labour supply)
9985 - Security services
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.
