SAC Code 998231 -- – Corporate tax consulting and preparation services (GST Rate 18%)

SAC Code 998231

Corporate tax consulting and preparation services

SAC998231

Corporate tax consulting and preparation services

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9982
Subheading: 998231
Source: Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs)
Effective from: 2017-07-01
Last verified: 2026-06-06

When does this rate apply?

Use this SAC Code on tax invoices when supplying Corporate tax consulting and preparation services. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Create an invoice with this code → See all items at 18% →

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Frequently asked questions

What is SAC Code 998231?
SAC Code 998231 is the official Service Accounting code for Corporate tax consulting and preparation services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998231?
SAC Code 998231 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 11/2017 - Central Tax (Rate) (services; 9/2025 reform did not change SAC slabs).
Which chapter does SAC Code 998231 belong to?
SAC Code 998231 falls under Chapter 99 -- Services of the GST tariff.
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