SAC Code
SAC Code 9983 — Professional, Technical & Business Services
SAC heading 9983 covers professional, technical and business services — management consulting, IT services — split by service type at 6 digits.
Heading (4-digit)9983 — Other professional, technical and business services
Digit requirementSame rule as goods — at least 4 digits up to ₹5 crore turnover, 6 above (the SAC code itself is 6 digits)
CoversManagement/business consulting, IT services, and other professional/technical services
GST rate5% or 18% (by service — see below)
9983 is the broad umbrella for professional, technical, and business services that don't have their own more specific heading elsewhere — it groups together management consulting, business/public-relations consulting, and the various flavours of IT services (consulting, design/development, hosting/infrastructure, and general IT support) into distinct 6-digit sub-headings.
As with 9954, almost nothing gets filed at the bare 4-digit level — the 6-digit sub-heading is what specifies exactly which kind of professional or technical service is being billed, and that distinction matters for correctly identifying the transaction even where the rate itself is uniform.
This heading sits apart from legal and accounting services, which have their own dedicated heading (9982) rather than being grouped under 9983's more general "business services" umbrella — so a consulting firm and a law/accounting firm use different SAC headings even though both are broadly "professional services."
GST rate for 9983
GST rate: 5% or 18% — depends on exactly what the service is; nil where an exemption below applies
- 5%Selling of space for advertisement in print media.Notification 8/2017, S. No. 21 — covers Heading 9983 (Other professional, technical and business services)
- 18%Other professional, technical and business services other than (i) above and serial number 38 below . ]Notification 8/2017, S. No. 21 — covers Heading 9983 (Other professional, technical and business services)
- 18%Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, — (a) Bio-gas plant (b) Solar power-based devices (c) Solar power generating system (d) Windmills, Wind Operated Electricity Generator (WOEG) (e) Waste to energy plants/devices (f) Ocean waves/tidal waves energy devices/plants. [ “ Explanation: - This entry shall be read in conjunction with serial number 437 of Schedule I of notification No. 9/2025 - Integrated Tax (Rate), dated 17 September 2025]Notification 8/2017, S. No. 38 — covers Heading 9954 or 9983 or 9987
6 exemptions make specific cases nil
- NilServices by a veterinary clinic in relation to health care of animals or birds.Notification 9/2017 (exemptions), S. No. 48 — covers Heading 9983
- NilServices provided by the Central Government, State Government, Union territory or local authority by way of — ( a ) registration required under any law for the time being in force; ( b ) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force.Notification 9/2017 (exemptions), S. No. 49 — covers Heading 9983 or Heading 9991
- NilTaxable services, provided or to be provided, by a Technology Business Incubator or a Science and Technology Entrepreneurship Park recognised by the National Science and Technology Entrepreneurship Development Board of the Department of Science and Technology, Government of India or bio incubators recognised by the Biotechnology Industry Research Assistance Council, under the Department of Biotechnology, Government of India.Notification 9/2017 (exemptions), S. No. 50 — covers Heading 9983 or any other Heading of Chapter 99
- NilServices by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables.Notification 9/2017 (exemptions), S. No. 60 — covers Heading 9988 or any other Heading of Section 8 and Section 9
- NilAny services provided by – (a) the National Skill Development Corporation set up by the Government of India; (b) the National Council for V ocational Education and Training; (c) an Awarding Body recognized by the National Council for V ocational Education and Training; (d) an Assessment Agency recognized by the National Council for V ocational Education and Training; (e) a Training Body accredited with an Awarding Body that is recognized by the National Council for V ocational Education and Training, in relation to - (i) the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for V ocational Education and Training has approved a qualification package. [(f) a training partner approved by the National Skill Development Corporation,]Notification 9/2017 (exemptions), S. No. 72 — covers Heading 9983 or Heading 9991 or Heading 9992
- NilServices of assessing bodies empanelled centrally by the Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under the Skill Development Initiative Scheme.Notification 9/2017 (exemptions), S. No. 73 — covers Heading 9983 or Heading 9985 or Heading 9992
24 more entries that apply across all services
These apply only to the suppliers or services they describe — e.g. charitable trusts, government bodies or exports of services.
- 18%Supply of services other than services by way of grant of development rights, long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or FSI (including additional FSI) by an unregistered person to a promot er for construction of a project on which tax is payable by the recipient of the services under sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), as prescribed in notification No. 7/2019 Integrated Tax (Rate), dated 29th March, 2019, published in Gazette of Ind ia vide G.S.R. No. 260(E), dated 29th March, 2019. Explanation. — This entry is to be taken to apply to all services which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter, section or heading elsewhere in this notification.Notification 8/2017, S. No. 39 — covers Chapter 99 value of transfer of land or undivided share of land, as the case may be, and the value
- NilServices by an entity registered under section 12AA [ or 12AB ] of the Income tax Act, 1961 (43 of 1961) by way of charitable activities.Notification 9/2017 (exemptions), S. No. 1 — covers Chapter 99
- NilServices by way of transfer of a going concern, as a whole or an independent part thereof.Notification 9/2017 (exemptions), S. No. 2 — covers Chapter 99
- NilPure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.Notification 9/2017 (exemptions), S. No. 3 — covers Chapter 99
- NilComposite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.Notification 9/2017 (exemptions), S. No. 3A — covers Chapter 99
- NilServices provided to a Governmental Authority by way of — ( a ) water supply; ( b ) public health; ( c ) sanitation conservancy; ( d ) solid waste management; and ( e ) slum improvement and upgradation.Notification 9/2017 (exemptions), S. No. 3B — covers Chapter 99
- NilServices by governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution.Notification 9/2017 (exemptions), S. No. 4 — covers Chapter 99
- NilServices by a [ Governmental Authority] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution.Notification 9/2017 (exemptions), S. No. 5 — covers Chapter 99
- NilServices by the Central Government, State Government, Union territory or local authority excluding the following services — ( a ) services by the Department of Posts [ and the Ministry of Railways (Indian Railways) ] ; ( b ) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; ( c ) transport of goods or passengers; or ( d ) any service, other than services covered under entries ( a ) to ( c ) above, provided to business entities.Notification 9/2017 (exemptions), S. No. 6 — covers Chapter 99
- NilServices provided by the Central Govern-ment, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to [such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)]. Explanation. — For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to — ( a ) services, — ( i ) by the Department of Posts [ and the Ministry of Railways (Indian Railways) ] ; ( ii ) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; ( iii ) of transport of goods or passengers; and ( b ) services by way of renting of immovable property.Notification 9/2017 (exemptions), S. No. 7 — covers Chapter 99
- NilServices provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority: Provided that nothing contained in this entry shall apply to services — ( i ) by the Department of Posts [ and the Ministry of Railways (Indian Railways) ] ; ( ii ) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; ( iii ) of transport of goods or passengers.Notification 9/2017 (exemptions), S. No. 8 — covers Chapter 99
- NilServices provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: Provided that nothing contained in this entry shall apply to — ( i ) services by the Department of Posts [ and the Ministry of Railways (Indian Railways) ] ; ( ii ) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; ( iii ) transport of goods or passengers: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.Notification 9/2017 (exemptions), S. No. 9 — covers Chapter 99
- NilServices received from a provider of service located in a non-taxable territory by — ( a ) the Central Government, State Government, Union territory, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession; ( b ) an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or [( ba ) way of supply of online educational journals or periodicals to an educational institution other than an institution providing services by way of — ( i ) pre-school education and education up to higher secondary school or equivalent; or ( ii ) education as a part of an approved vocational education course;] ( c ) a person located in a non-taxable territory: [Provided that the exemption shall not apply to online information and database access or retrieval services received byNotification 9/2017 (exemptions), S. No. 10 — covers Chapter 99
- NilServices provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U - 17 World Cup 2017 to be hosted in India.Notification 9/2017 (exemptions), S. No. 10A — covers Chapter 99
- NilSupply of services associated with transit cargo to Nepal and Bhutan (landlocked countries).Notification 9/2017 (exemptions), S. No. 10B — covers Chapter 99
- NilSupply of service by a Government Entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form of grants.Notification 9/2017 (exemptions), S. No. 10C — covers Chapter 99
- NilServices by an old age home run by Central Government, State Government or by an entity registered under section 12AA [ or 12AB ] of the Income-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration up to twenty-five thousand rupees per month per member provided that the consideration charged is inclusive of charges for boarding, lodging and maintenance.Notification 9/2017 (exemptions), S. No. 10E — covers Chapter 99
- NilServices supplied by an establishment of a person in India to any establishment of that person outside India, which are treated as establishments of distinct persons in accordance with Explanation 1 in section 8 of the Integrated Goods and Services Tax Act, 2017.Notification 9/2017 (exemptions), S. No. 10F — covers Chapter 99
- NilImport of services by United Nations or a specified international organisation for official use of the United Nations or the specified international organisation. Explanation . — For the purposes of this entry, unless the context otherwise requires, "specified international organisation" means an international organisation declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply.Notification 9/2017 (exemptions), S. No. 10G — covers Chapter 99
- NilImport of services by Foreign diplomatic mission or consular post in India, or diplomatic agents or career consular officers posted therein.Notification 9/2017 (exemptions), S. No. 10H — covers Chapter 99
- NilServices provided by Ministry of Railways (Indian Railways) to individuals by way of - (a) sale of platform tickets; (b) facility of retiring rooms/waiting rooms; (c) cloak room services; (d) battery operated car services.Notification 9/2017 (exemptions), S. No. 10I — covers Chapter 99
- NilServices provided by one zone/division under Ministry of Railways (Indian Railways) to another zone(s)/division(s) under Ministry of Railways (Indian Railways).Notification 9/2017 (exemptions), S. No. 10J — covers Chapter 99
- NilServices provided by Special Purpose Vehicles (SPVs) to Ministry of Railways (Indian Railways) by way of allowing Ministry of Railways (Indian Railways) to use the infrastructure built and owned by them during the concession period against consideration and services of maintenance supplied by Ministry of Railways (Indian Railways) to SPVs in relation to the said infrastructure built and owned by the SPVs during the concession period against consideration.Notification 9/2017 (exemptions), S. No. 10K — covers Chapter 99
- NilImport of services by an establishment of a foreign company in India, which is an airline company, from a related person or from any of its other establishments outside India, when made without consideration. Explanation: Foreign company shall have the same meaning as assigned to it in sub-section (42) of section 2 of Companies Act, 2013 (18 of 2013).Notification 9/2017 (exemptions), S. No. 10L — covers Chapter 99
Many service rates carry conditions in the notification — most often that input tax credit isn't taken at the lower rate. Those conditions aren't reproduced here; read them in the notification before applying a rate.
Full GST (IGST; split equally into CGST and SGST within a state), from Notification 8/2017-Integrated Tax (Rate), as amended up to 15/2025-IT(Rate) and Notification 9/2017-Integrated Tax (Rate), as amended up to 16/2025-IT(Rate). The table below shows the rates each more specific code can carry.
What's included
- Management consulting (financial, strategic, HR, operations)
- Business and public-relations consulting
- IT consulting, design/development, and support services
- IT hosting and infrastructure management services
Commonly confused — classified elsewhere
- Legal services — 9982
- Accounting, auditing, and bookkeeping services — 9982
- Construction-related design/architecture services — 9983 covers these too, but confirm the specific 6-digit sub-heading
All 62 codes under 9983
6-digit subheadings in bold, with their 8-digit tariff items beneath. From the GST portal's official HSN/SAC master, updated 3 Jun 2026.
| Code | Description | GST |
|---|---|---|
| 998311 | Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management | 5% / 18% |
| 998312 | Business consulting services including public relations services | 5% / 18% |
| 998313 | Information technology consulting and support services | 5% / 18% |
| 998314 | Information technology design and development services | 5% / 18% |
| 998315 | Hosting and information technology infrastructure provisioning services | 5% / 18% |
| 998316 | Information technology infrastructure and network management services | 5% / 18% |
| 998319 | Other information technology services nowhere else classified | 5% / 18% |
| 998321 | Architectural advisory services | 5% / 18% |
| 998322 | Architectural services for residential building projects | 5% / 18% |
| 998323 | Architectural services for non-residential building projects | 5% / 18% |
| 998324 | Historical restoration architectural services | 5% / 18% |
| 998325 | Urban planning services | 5% / 18% |
| 998326 | Rural land planning services | 5% / 18% |
| 998327 | Project site master planning services | 5% / 18% |
| 998328 | Landscape architectural services and advisory services | 5% / 18% |
| 998329 | Other architectural services, urban and land planning and landscape architectural services | 5% / 18% |
| 998331 | Engineering advisory services | 5% / 18% |
| 998332 | Engineering services for building projects | 5% / 18% |
| 998333 | Engineering services for industrial and manufacturing projects | 5% / 18% |
| 998334 | Engineering services for transportation projects | 5% / 18% |
| 998335 | Engineering services for power projects | 5% / 18% |
| 998336 | Engineering services for telecommunications and broadcasting projects | 5% / 18% |
| 998337 | Engineering services for waste management projects (hazardous and non-hazardous), for water, sewerage and drainage projects | 5% / 18% |
| 998338 | Engineering services for other projects nowhere else classified | 5% / 18% |
| 998339 | Project management services for construction projects | 5% / 18% |
| 998341 | Geological and geophysical consulting services | 5% / 18% |
| 998342 | Subsurface surveying services | 5% / 18% |
| 998343 | Mineral exploration and evaluation | 5% / 18% |
| 998344 | Surface surveying and map-making services | 5% / 18% |
| 998345 | Weather forecasting and meteorological services | 5% / 18% |
| 998346 | Technical testing and analysis services | 5% / 18% |
| 998347 | Certification of ships, aircraft, dams, and the like | 5% / 18% |
| 998348 | Certification and authentication of works of art | 5% / 18% |
| 998349 | Other technical and scientific services nowhere else classified | 5% / 18% |
| 998351 | Veterinary services for pet animals | 5% / 18% |
| 998352 | Veterinary services for livestock | 5% / 18% |
| 998359 | Other veterinary services nowhere else classified | 5% / 18% |
| 998361 | Advertising Services | 5% / 18% |
| 998362 | Purchase or sale of advertising space or time, on commission | 5% / 18% |
| 998363 | Sale of advertising space in print media (except on commission) | 5% / 18% |
| 998364 | Sale of television and radio advertising time | 5% / 18% |
| 998365 | Sale of Internet advertising space | 5% / 18% |
| 998366 | Sale of other advertising space or time (except on commission) | 5% / 18% |
| 998371 | Market research services | 5% / 18% |
| 998372 | Public opinion polling services | 5% / 18% |
| 998381 | Portrait photography services | 5% / 18% |
| 998382 | Advertising and related photography services | 5% / 18% |
| 998383 | Event photography and event videography services | 5% / 18% |
| 998384 | Specialty photography services | 5% / 18% |
| 998385 | Restoration and retouching services of photography | 5% / 18% |
| 998386 | Photographic and videographic processing services | 5% / 18% |
| 998387 | Other photography and videography and their processing services nowhere else classified | 5% / 18% |
| 998389 | Other photography and videography and their processing services nowhere else classified | 5% / 18% |
| 998391 | Specialty design services including interior design, fashion design, industrial design and other specialty design services | 5% / 18% |
| 998392 | Design originals | 5% / 18% |
| 998393 | Scientific and technical consulting services | 5% / 18% |
| 998394 | Original compilations of facts or information | 5% / 18% |
| 998395 | Translation and interpretation services | 5% / 18% |
| 998396 | Trademarks and franchises | 5% / 18% |
| 998397 | Sponsorship services and brand promotion services | 5% / 18% |
| 998398 | Sponsorship services and brand promotion services | 5% / 18% |
| 998399 | Other professional, technical and business services nowhere else classified | 5% / 18% |
Check the entry's conditions, then confirm on the portal
- Go to the GST portal's HSN/SAC search page and pick the "Services" tab.
- Pick the most specific code from the list above that matches your product or service, and search for it.
- Check the GST rate shown there — it's tied to the exact line, not the 4-digit heading, and can change.
Frequently asked questions
Are legal and accounting services included in 9983?
No — legal services and accounting/auditing/bookkeeping services have their own dedicated heading (9982), separate from the general professional/technical/business services grouped under 9983.
Do IT services always fall under 9983?
Most IT consulting, development, hosting, and support services fall under 9983's IT-specific sub-headings (998312–998319). Confirm the exact 6-digit code for your specific service on the GST portal.
How many digits does a consulting invoice need?
The same as for goods: at least 4 digits up to ₹5 crore aggregate annual turnover in the preceding financial year, and at least 6 digits above it. SAC codes are 6 digits long, so many consultants print the full code whatever their turnover.