SAC Code 998232 -- – Individual tax preparation and planning services (GST Rate 18%)

SAC Code 998232

Individual tax preparation and planning services

SAC998232

Individual tax preparation and planning services

18%
IGST
CGST9%
SGST/UTGST9%
CessNil
Chapter: Chapter 99 -- Services
Heading: 9982
Subheading: 998232
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 Individual tax preparation and planning 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% →

Related codes from Services

998231
Corporate tax consulting and preparation services
18%
998211
Legal advisory and representation services concerning criminal law.
18%
998212
Legal advisory and representation services concerning other fields of
18%
998213
Legal documentation and certification services concerning patents, cop
18%
998214
Legal documentation and certification services concerning other docume
18%

Frequently asked questions

What is SAC Code 998232?
SAC Code 998232 is the official Service Accounting code for Individual tax preparation and planning services, as per the CBIC GST rate schedule.
What is the GST rate for SAC Code 998232?
SAC Code 998232 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 998232 belong to?
SAC Code 998232 falls under Chapter 99 -- Services of the GST tariff.
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