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.
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."
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
Confirm the exact digit-level code and GST rate
- Go to the GST portal's HSN/SAC search page and pick the "Services" tab.
- Search using "9983" or the description above.
- Match your exact product or service to its precise 6–8 digit line.
- 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.
Why does a consulting invoice need a 6-digit code when goods only need 4?
SAC codes for services are mandatory at 6 digits regardless of turnover — unlike HSN codes for goods, which only require 6 digits above ₹5 crore aggregate annual turnover. There's no lower-turnover exemption for services.