The primary GST Service Accounting Code (SAC) for professional, technical, and business consulting fees is 9983. This code covers services such as legal, accounting, engineering, and architectural consulting, which are subject to a standard 18% GST rate. Specific sub-codes under 9983, such as 998399, are often used for miscellaneous professional services.
Professional services are usually taxed at 18% under GST. For intra-state supplies, this is separated into 9% CGST and 9% SGST. An 18% IGST is applicable for interstate supply. A GST-registered professional can claim input tax credit (ITC) on business expenses and must charge GST on client invoices.
HSN Code 998399: Other professional, technical and business services n.e.c.
HSN Code 997119: Other financial services (except investment banking, insurance services and pension services)
These web hosting services sit close to cloud infrastructure services and IT server hosting solutions. Under GST, such web hosting services are classified under SAC 998315. This SAC code and its GST rate decide how GST is charged on web hosting plans and related infrastructure support.
This code falls under "Other financial services" which includes financial advisory, consultancy, and planning services. What is the SAC code for professional services? The SAC Code for professional services in India is 9983. This category includes legal, accounting, management, and other consultancy services.
Travel agents and tour operators design itineraries, bundle transport and stay options and charge a service margin on the total package value. Under GST, these activities are generally classified under SAC 998552 and the GST rate under this code directly affects the final price of the tour for the customer.
The HSN SAC code for Leasing Services For Machinery & Equipment is 99731, covered under Chapter 99.
Steel Fabrication HSN Code
The most common codes applied here include 7308, 7326, and 998873, with an 18% GST rate applicable across most services.
HSN Code 997136: Freight insurance services & travel insurance services.
Register through the GST Portal: Use the GST portal to register, file returns, and pay GST. Claim Input Tax Credit (ITC): Professionals who are eligible are allowed to claim ITC on GST paid on business-related purchases and services, which reduces the total tax liability.
HSN Code 997313: Leasing or rental services concerning construction machinery and equipment with or without operator.
Professional fees refer to the charges or compensation that professionals receive for their expertise and services given to clients or customers. These professionals can include lawyers, accountants, doctors, consultants, and other service providers.
GST Rates & Exemptions for HSN Code 9983
The GST rate for all services under HSN 9983 is 18% as of the latest September 2025 update. This slab applies to consultancy, management, engineering, accounting, legal, marketing, and technical services.
If you charge GST/HST on your services, you then charge the tax on the total, including the (pre-GST/HST) disbursement.
The HSN SAC code for Wood & Paper Manufacturing Services is 99883, covered under Chapter 99. Learn more about the HSN SAC Code for Wood & Paper Manufacturing Services, GST rates (IGST, CSGT, SGST).
HSN Code 996111: Services provided for a fee/commission or contract basis on wholesale trade.
HSN Code 998843: Pharmaceutical product manufacturing services.
HSN Code 997331: Licensing services for the right to use computer software and databases.
HSN Code 998898: Other manufacturing services n.e.c.
- classifiable under HSN 998596 (i.e. events, exhibitions, conventions and trade shows organisation and assistance services) - Rate of GST is 18%....
Relevant 6 digit hsn codes - 997313
997313Leasing or rental services concerning construction machinery and... 997314Leasing or rental services concerning office machinery and... 997316Leasing or rental services concerning telecommunications equipment without...
It Infrastructure Management Services GST Rate for SAC Code 998316. Management consulting, business consulting, IT consulting, web hosting and software related services under these SAC codes are treated as professional and technical services under GST.