This SAC chapter applies to service providers engaged in maintenance, repair, servicing, or installation of…
SAC 9984 – Legal, Accounting, Auditing and Consultancy Services
This SAC chapter applies to service providers who render professional advisory or consultancy services based on recognised qualifications, specialised knowledge, or professional expertise. It covers services provided by lawyers, chartered accountants, cost accountants, company secretaries, auditors, management consultants, engineers, architects, and similar professionals, where the primary output is advice, opinion, certification, or professional assistance.
| SAC | Service Classification Description | GST Rate |
|---|---|---|
| 998411 | Legal services including advisory, drafting, representation, and legal assistance before courts, tribunals, or authorities. | 18% |
| 998412 | Accounting, auditing, bookkeeping, financial statement preparation, and related compliance support services. | 18% |
| 998413 | Management consultancy services involving business strategy, organisational planning, operational improvement, or advisory support. | 18% |
| 998414 | Engineering, architectural, and technical consultancy services involving design, planning, supervision, or technical advice. | 18% |
| 998419 | Other professional or consultancy services not specifically classified elsewhere under this chapter. | 18% |
Relevant Notes
- This chapter applies where the service involves professional judgement or advisory input, not execution or operational support.
- Routine business support or back-office services are not covered here and fall under SAC 9981.
- IT consulting and software-related services that involve technical execution are generally classified under SAC 9983.
- Classification depends on the nature of professional service rendered, not merely on the professional title of the supplier.
Note: Classification and GST rates for legal, accounting, auditing, and consultancy services are governed by Notification No. 11/2017 – Central Tax (Rate) and corresponding State and Integrated Tax notifications, as amended from time to time.