SAC code
SAC code for tax consulting and return preparation: 998231
Tax consulting and return preparation is classified under SAC 998231, “Corporate tax consulting and preparation 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: 998231
- Description: Corporate tax consulting and preparation services
- Heading: 9982, Legal and accounting 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 998231 covers
- Tax returns and tax planning for companies.
- Tax advice on cross-border transactions.
- Preparing filings for a client’s tax adviser abroad.
When it is a different code
| Code | Description | Use it when |
|---|---|---|
| 998232 | Individual tax preparation and planning services | the client is an individual rather than a company |
| 998222 | Accounting and bookkeeping services | the work is keeping the books |
On an export invoice
An example: Riverbend Analytics LLC, a client in United States, is billed in USD on 15 October 2026 under an LUT.
| Description | SAC | Quantity | Rate | Amount |
|---|---|---|---|---|
| Corporate tax return preparation, tax year 2025 | 998231 | 1 return | $2,200.00 | $2,200.00 |
| IGST at 0%, export under LUT | $0.00 | |||
| Total | $2,200.00 |
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 | Riverbend Analytics LLC, United States |
| Service and SAC | Corporate tax return preparation, tax year 2025 · 998231 |
| Currency and value | $2,200.00 |
| 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.
Worth knowing
- Preparing Indian tax returns for someone who lives abroad can also be an export, when they are located outside India and pay in foreign exchange. Use 998232 for an individual.
- 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 tax consulting and return preparation?
- 998231: Corporate tax consulting and preparation services. It sits under heading 9982, legal and accounting services.
- Is GST charged on tax consulting and return preparation 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%.
- What is the SAC code for income tax return filing?
- 998231 for companies and 998232 for individuals.
Related
- SAC code for accounting and bookkeeping998222: Accounting and bookkeeping 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.