SAC code
SAC code for management consulting: 998311
Management consulting is classified under SAC 998311, “Management consulting and management services”. Billed to a client abroad, it is usually an export: zero-rated, and listed on your monthly EDF.
Checked against the rules on 6 October 2026
The code
- SAC code: 998311
- Description: Management consulting and management services
- Heading: 9983, Other professional, technical and business services
- GST in India: 18% (9% CGST and 9% SGST, or 18% IGST).
- On an export: zero-rated; under an LUT, no IGST on the invoice.
What 998311 covers
- Strategy, operations and organisation consulting.
- Financial, HR and marketing management advice.
- Interim management for a client business.
When it is a different code
On an export invoice
An example: Cedar Point Holdings Inc., a client in United States, is billed in USD on 15 October 2026 under an LUT.
| Description | SAC | Quantity | Rate | Amount |
|---|---|---|---|---|
| Operations review, October 2026 | 998311 | 40 hours | $120.00 | $4,800.00 |
| IGST at 0%, export under LUT | $0.00 | |||
| Total | $4,800.00 |
The invoice also carries the client's country, your LUT reference and the endorsement “Supply meant for export under letter of undertaking without payment of integrated tax”. The client and figures are made up.
On the monthly EDF
| On the EDF | For this invoice |
|---|---|
| Buyer and country | Cedar Point Holdings Inc., United States |
| Service and SAC | Operations review, October 2026 · 998311 |
| Currency and value | $4,800.00 |
| Value in rupees | At the exchange rate on the invoice |
Raised in October 2026, it goes on October's EDF, due at your bank by 30 November 2026. The payment has to reach India by 15 July 2027.
Purpose code for the payment
When the client pays, the inward remittance is usually reported under RBI purpose code P1006, business and management consultancy, including BPO and KPO. Check it on the FIRC or FIRA you get for the payment.
Worth knowing
- If part of the engagement is delivered at a site in India, or concerns property or events in India, check the place of supply before you zero-rate it.
- On GST invoices, a business with turnover above ₹5 crore shows all six digits; up to ₹5 crore, at least four on invoices to businesses. The EDF asks for the SAC on every line, so use the full code.
Questions people ask
- What is the SAC code for management consulting?
- 998311: Management consulting and management services. It sits under heading 9983, other professional, technical and business services.
- Is GST charged on management consulting for a foreign client?
- Not when it is an export. If all five conditions are met, the service is zero-rated, and under an LUT the invoice carries no IGST. For a client in India, GST is 18%.
Related
- SAC code for business consulting and PR998312: Business consulting services including public relations services
- SAC code for IT consulting and support998313: Information technology (IT) consulting and support services
- SAC code for software development998314: Information technology (IT) design and development services
- SAC code for website design and development998314: Information technology (IT) design and development services
- Export Declaration Form (EDF) for servicesFrom 1 October 2026 every Indian exporter of services, freelancers included, files one EDF a month with their AD bank.
- When is a service an export under GST? The five conditionsA service counts as an export, and is zero-rated, only if all five conditions in section 2(6) of the IGST Act are met.
This page explains the rules in general. It is not tax or legal advice for your business; check anything you act on with your CA.