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SAC 99831
SAC Code 99831 for IT and Consulting Services
SAC group 99831 covers management consulting and information technology services. IT consulting and support is 998313 and software design and development is 998314. GST on these services is 18%.
- SAC code
- 99831
- GST rate
- 18%
- Rates as of
- GST 2.0 (from 22 Sep 2025)
- Last checked
IT & Consulting Services SAC code list with GST rates
| SAC code | Description | GST |
|---|---|---|
| 998311 | Management consulting (financial, strategy, HR, marketing, operations) | 18% |
| 998312 | Business consulting including public relations | 18% |
| 998313 | IT consulting and support services | 18% |
| 998314 | IT design and development (software development) | 18% |
| 998315 | Hosting and IT infrastructure provisioning | 18% |
| 998316 | IT infrastructure and network management | 18% |
GST on IT and consulting services
A software development invoice of ₹1,00,000 carries ₹18,000 GST. Services exported to clients outside India qualify as zero-rated if the conditions for export of services are met, so they can be supplied under LUT without paying IGST.
GST calculator for it & consulting services
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Frequently Asked Questions
What is SAC code 998313?
Information technology (IT) consulting and support services, taxed at 18%.
What is the SAC code for software development?
998314 (IT design and development services), taxed at 18%.
What is SAC code 99831?
The group for management consulting and IT services, covering codes 998311 to 998319.
What is the SAC code for management consulting?
998311, taxed at 18%.
Is GST charged on IT services exported abroad?
Exports of services are zero-rated. They can be supplied under LUT without IGST if the export conditions are met.
What TDS applies to IT consulting fees?
Fees for technical services attract TDS under Section 194J at 2%, and professional fees at 10%, above ₹50,000.
How many digits of the HSN or SAC code must be shown on an invoice?
Businesses with aggregate turnover up to ₹5 crore must show 4 digits on B2B invoices; above ₹5 crore, 6 digits are mandatory on all invoices.
What happens if the wrong HSN or SAC code is used?
A wrong code can lead to the wrong tax rate, mismatches in returns and possible demands with interest and penalty. Correct the classification and, if tax was underpaid, pay the difference with interest.
Where can the GST rate for a code be verified?
Check the current CBIC rate notifications for the exact tariff entry, description and conditions. Rates on this page reflect GST 2.0, effective 22 September 2025.
Is this page an official classification ruling?
No. Taxzentic is an independent reference. Classification depends on the exact product or service; seek professional advice or an advance ruling for disputed items.
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