The SAC code most consulting firms use is 998311, management consulting services, and IT consulting usually falls under 998313 instead. Which one fits depends on what the client is actually paying for: advice on running the business, or advice on technology. The same code then goes on your GST invoice and in the SAC column of Part 2B of your EDF.
Key takeaways
- 998311 covers management consulting; 998313 covers IT consulting and support.
- Market research (998371), advertising (998361) and accounting (998222) have their own codes and should not be lumped in as "consulting".
- Pick the code from what the engagement delivers, not from the word "consultant" in your title.
- Use the same SAC code on the invoice, in your GST returns and in EDF Part 2B.
- When in doubt, confirm with your CA; a wrong code is fixable but creates avoidable questions.
How SAC codes are built
SAC stands for Services Accounting Code. Every SAC is six digits and starts with 99, which marks it as a service. The next digits narrow it down. Codes beginning 9983 sit in the family for other professional, technical and business services, which is where most consulting lands.
You do not need to memorise the hierarchy. What matters is choosing the six-digit code whose description best matches your service, and using it consistently. Our overview of the most used SAC codes for export of services lists the common ones in one place, and the glossary entry on SAC codes covers the basics.
Consulting codes at a glance
Here is how common consulting engagements usually map. Treat the right-hand columns as starting points to confirm, not final answers.
| Type of engagement | Likely SAC | Likely purpose code on FIRA | Notes |
|---|---|---|---|
| Strategy, operations, organisation design | 998311 Management consulting | P1006 | The classic consulting code |
| Business process improvement | 998311 Management consulting | P1006 | Unless it is mainly software implementation |
| Technology advisory, IT roadmaps, tech support | 998313 IT consulting and support | P0802 | Software consultancy and implementation |
| Building or customising software | 998314 IT design and development | P0802 or P0807 | Development, not just advice |
| Market studies, surveys, customer research | 998371 Market research | P1007 | Not management consulting |
| Marketing and advertising advice tied to campaigns | 998361 Advertising | P1007 | Check scope carefully |
| Accounting, bookkeeping, tax advice | 998222 Accounting and bookkeeping | P1005 | Specialist codes apply |
For anything outside these rows, such as HR advisory, engineering consultancy or legal advice, use the SAC code finder to narrow the options and then confirm with your CA.
Choosing between 998311 and 998313
This is the decision most consultancies face. Ask a simple question: if the client removed all technology from the engagement, would the core deliverable still exist?
If you are reviewing a company's pricing strategy and the output is a board presentation, the answer is yes, so 998311 fits. If you are advising on cloud migration, assessing a client's IT security or providing ongoing technical support, the deliverable is fundamentally about technology, so 998313 fits better.
Mixed engagements are common. A firm might advise on a new operating model and also select and configure the software to run it. Where the work can be split, raise separate invoice lines or separate invoices, each with its own SAC code. Where it cannot, choose the code that describes the dominant part and keep a short note on file explaining your reasoning.
Using the code on export invoices and the EDF
When you bill a foreign client, the SAC code appears in at least three places, and all three should agree.
| Document | Where the SAC goes | Tip |
|---|---|---|
| GST export invoice | Against each line item | Carry the LUT wording if exporting without IGST |
| GST returns | In the export details your CA reports | Must match the invoice |
| EDF Part 2B | SAC code column for each invoice row | Same code as on the invoice |
Export of services is a zero-rated supply under GST. If you export under LUT, your invoice should carry the line "Supply meant for export under LUT without payment of IGST". The SAC code does not change that treatment, but it does need to be accurate. Our export invoice generator lays out SAC, currency and LUT wording together.
The purpose code on your FIRA is a separate RBI classification, but it should fit the same story. A FIRA showing P1006 alongside an EDF row with SAC 998311 is consistent. A FIRA showing P1007 against the same row invites a question from the bank when it matches the payment.
A worked example: one firm, two codes
Northgate Advisory LLP, a Gurugram consultancy, has two practices. Its strategy team helps a Singapore client redesign its regional sales organisation, billed at SGD 24,000 for October 2026. Its technology team runs an IT vendor selection for a client in Frankfurt, billed at EUR 11,500.
Northgate raises two separate invoices: the strategy work under 998311 and the IT vendor selection under 998313. Both carry the LUT line and are listed as separate rows in Part 2B of the October EDF, due by 30 November 2026, each with its own SAC code and description.
When the payments arrive, Northgate checks the FIRAs: P1006 for the Singapore payment and P0802 for the Frankfurt one. Everything lines up, so matching is straightforward and the EDPMS entries can be closed without back-and-forth.
Had Northgate used 998311 for both, nothing catastrophic would happen, but the Frankfurt row would have described IT work under a management consulting code, and the mismatch with the FIRA would need explaining.
Mistakes to avoid
- Using a single SAC code for every invoice because "we are a consulting firm".
- Picking a code based on what competitors use rather than on your actual scope.
- Changing codes from month to month for the same recurring engagement without reason.
- Putting an HSN code (for goods) in the SAC column.
- Forgetting to update the code when an engagement shifts from advice to implementation.
This is general information, not legal or tax advice. SAC classification can be a judgement call, so ask your CA to confirm codes for your main service lines once and then apply them consistently.
Frequently asked questions
What is the SAC code for management consulting services?
Management consulting services generally fall under SAC 998311. It covers advisory work on strategy, operations, organisation and management. Confirm with your CA if your work leans heavily on technology or a specialist field.
What SAC code should an IT consultant use?
IT consulting and support usually falls under SAC 998313. If you actually design and build software rather than advise on it, 998314, IT design and development, is likely more accurate.
Does the SAC code affect GST on export of services?
Export of services is zero-rated whatever the SAC code, provided the conditions in Section 2(6) of the IGST Act are met. The code still has to be accurate, because it appears on your invoice, your returns and your EDF, and those documents need to agree.
Is the SAC code required on the EDF?
Yes. Part 2B of the EDF has a SAC code column for each invoice row. Use the same code that appears on the corresponding GST invoice.
Can I use two SAC codes on one invoice?
Yes, if the invoice has separate line items for genuinely different services, each line can carry its own code. In Part 2B, where one row represents one invoice, ask your bank how it prefers multi-code invoices to be shown, or raise separate invoices to keep things simple.
Bottom line
Most consultancies use 998311, IT consultancies use 998313, and anything specialised deserves a quick check. Once you have the right code, apply it consistently, and look up any edge cases with our free SAC code finder.
This guide is general information for Indian businesses, not legal or tax advice. Rules and bank processes change — confirm specifics with your AD bank or chartered accountant.