What is the GST rate for independent consultants?

Asked by: Evangeline Bayer  |  Last update: July 20, 2026
Score: 4.7/5 (53 votes)

The standard GST rate for independent consultants in India is 18% (9% CGST + 9% SGST for intra-state, 18% IGST for inter-state). This applies to most professional services, including management, IT, and technical consulting. Registration is mandatory if annual turnover exceeds ₹20 lakhs (or ₹10 lakhs in special category states).

What is the GST rate for consultants?

GST Professional Services in India under 18% Tax Rate

Whether it is GST on CA services or legal services, the tax rate is the same for all at 18%. The rate is applicable to services offered by professionals like consultants, lawyers, architects, and engineers, among other specialised service providers.

Do you charge GST as a consultant?

GST applies to sales connected with Australia including goods, services, real property or other things. Examples include: digital products, such as software or eBooks, to Australian consumers. imported services, such as professional consulting services, to Australian consumers.

Do I need to charge GST as a consultant?

Do I Need To Charge GST? If your annual income (before expenses) is less than $30,000 you are considered a small supplier, and will not need to charge. As soon as your income exceeds this, you will need to charge. For this reason, it is helpful to have a GST number registered.

What is the GST rate for freelancers?

GST Rates Applicable on Freelancers

The GST rate for most professional services provided by freelancers is 18%. This applies whether you're a consultant, designer, or IT professional. Here's a quick snapshot: IT, digital marketing, and consultancy services: 18%

GST rules on Consultants / Engineers / Self Employed Professionals

27 related questions found

Do I charge GST as a freelancer?

Even if you make less than $30,000 in income in subsequent years after charging GST/HST, you must continue to charge GST/HST on your invoices to clients and remit payments to the CRA.

Is GST 12% to 18% notification?

2022, Works contract services provided to Central and State Government, or Local Authorities, which were earlier eligible for concessional rate of 12% GST,would attract GST at the rate of 18% in view of amendment carried out in notification No. 11/2017- Central Tax (Rate) vide notification No.

Should I charge GST as a freelancer?

If you earn 75,000 AUD or more in a 12-month period from your freelance work, you're required to register for GST. Once you're registered, you'll add 10% GST to your invoices, lodge business activity statements (BAS), and pass that collected GST to the ATO. You can also claim GST credits on eligible business purchases.

How much tax do I pay as a consultant?

Current Tax and National Insurance rates

For the self-employed, Class 4 NI is charged at 6% on profits, with no further “stamp” payments required.

At what amount is GST mandatory?

What is the Minimum Turnover Limit for GST Registration? Businesses are required to register for GST and pay tax on their annual turnover if their annual revenue exceeds Rs. 40 lakhs in the case of goods supplied and Rs. 20 lakhs for the supply of services.

Do I need to charge GST if I earn under $75000?

If your GST turnover is below the $75,000 threshold, you may choose to register. But if you do, regardless of your turnover, you must: include GST in the price of most goods and services you sell. claim GST credits for most business purchases you make.

How much are you taxed as a consultant?

Self-Employment Tax (15.3%): This covers Social Security (12.4%) and Medicare (2.9%). Federal Income Tax: Your tax rate depends on your total income, filing status, and tax bracket. State and Local Taxes: If your state has an income tax, you may need to set aside more.

What is the current GST rate?

The GST rates in India have been simplified to three main slabs: 5%, 18%, and 40%. The 5% rate applies to essentials and common household goods, the 18% rate is the new standard for most consumer products and services, and the 40% rate is for luxury and "sin" goods.

Do consultants charge GST?

Types of Professional Services Subject to GST

This includes services provided by legal professionals, financial consultants (excluding input-taxed financial supplies), architects and engineers, marketing and business consultants, and IT specialists. However, not all services are treated equally.

Which is subject to 3% percentage tax?

A 3% percentage tax typically applies in the Philippines to non-VAT registered businesses and professionals whose annual gross sales or receipts are below the VAT threshold (around P3,000,000) and certain specific businesses like domestic land carriers, but it can also apply to services such as leasing residential units with rentals over a certain amount, depending on specific tax code sections. It's a tax on gross income, not net, for businesses not under the Value Added Tax (VAT) system. 

How do independent consultants pay taxes?

A: As a consultant, you'll need to file Form 1040 (Individual Income Tax Return) and Schedule C (Profit or Loss from Business) with your tax return. If you have net earnings from self-employment of $400 or more, you'll also need to file Schedule SE (Self-Employment Tax).

Do I need to charge VAT for consultancy?

Yes. If their taxable turnover is above the threshold, they must register and charge VAT.

What is the tax rate for consultancy charges?

In conclusion, TDS on consultancy charges is required to be deducted under Section 194J of the Income Tax Act, 1961 at the rate of 2% or 10%, as the case may be, for payments made to Residents.

Do consultants pay GST?

What is the GST rate on consultancy services in India? The GST on consultancy services in India is 18% for most professional services.

How much GST does a freelancer have to pay?

It's 18% of the cost of the service being taxed.

What is the GST limit for individual consultants?

GST system treats professional services as "taxable services." This means professionals must register for GST and charge GST on their services once they exceed a certain turnover limit. In most states, this limit is ₹20 lakh. In special category states the limit is lower at ₹10 lakh.

Who is exempt from 1% cash payment in GST?

The following category of tax persons are exempted from payment of 1% of GST in Cash 1. Registered taxpayers who have paid income tax above Rs 1.00 in Income Tax during the last two years continuously 2. Taxpayers who have zero-rated supplies without payment of duty and claimed refund of more than Rs 1.00 lac 3.

Is GST still 9% in 2025?

For any standard-rated supplies of goods or services that you make on or after 1 Jan 2024, you must charge GST at 9%. For instance, if you issue an invoice and receive payments for your supply on or after 1 Jan 2024, you must account for GST at 9%.

What is 50000 including GST 18%?

Calculation: Base Price: ₹50,000. GST Amount: ₹50,000 × 18% = ₹9,000. Total Amount: ₹50,000 + ₹9,000 = ₹59,000.