GST for consultants in India

If you provide consulting as an individual or firm, your fees are a supply of services under GST. Here is what actually applies to most consultants.

Do you need to register?

Registration is required once your aggregate turnover crosses ₹20 lakh in a year (₹10 lakh in special-category states). Below that it is optional, but many consultants register voluntarily, either to claim input tax credit or because larger clients ask for a GSTIN on the invoice.

Rate and SAC code

Most professional and management consulting attracts 18% GST, under SAC heading 9983 (for management consulting, 998311). Always confirm your exact SAC with a CA if your service is specialised.

Same state or different state?

If your client is in your own state, charge CGST + SGST. A lot of consulting is delivered to clients in other states, where you charge a single IGST instead. The client's location (place of supply) decides it.

Exporting consulting services

Consulting for a client outside India, paid in foreign currency, is usually a zero-rated export. With a LUT you can bill without charging IGST. See our guides on export of services and the LUT.

Make a consulting invoice free, it works out CGST/SGST vs IGST for you and adds a UPI QR so the client pays you directly.