--- title: "Business Consulting Services | Professional Business Consulting Solutions" description: "Expert business consulting services covering compliant, reliable, and high-quality solutions tailored to your needs. SAC Code 998312." canonical: "https://busy.in/sac-code-998312/" --- # Business Consulting under SAC Code 998312 Part of [SAC 9983: Professional, technical & business services](https://busy.in/sac-code-9983/). Business consulting services provide wider advisory support on sales, marketing, operations and brand building. Consultants work with MSMEs to refine their business model, improve customer reach and plan expansion. These business consulting services may also cover PR, communication and market entry strategies. Under GST, such business consulting services are classified under SAC 998312. This SAC code and its GST rate decide how GST is charged on ongoing business consulting and advisory assignments. ## 998312 SAC Code GST rate Management consulting, business consulting, IT consulting and software development services under these SAC codes are treated as professional and technical services under GST. The taxable value normally includes consulting fees, project based charges and retainers, excluding any pure reimbursements that are recovered from clients at actuals with proper supporting documents. Post the September 2025 rationalisation, most taxable consulting and software development services generally fall within the 18% GST slab with input tax credit for eligible registered recipients. Export of services may qualify as zero rated supplies subject to conditions, and any special notifications for particular service categories should be reviewed before raising invoices. The table below explains the prevailing GST treatment for SAC code 998312, indicating the usual 18% slab for taxable consulting or software development services and any notified exceptions. | SAC code | Description | New GST rate (from 22 Sep 2025) | Old GST rate (till 21 Sep 2025) | Notes | | --- | --- | --- | --- | --- | | 998312 | Business consulting services including public relations services | 18% with ITC | 18% with ITC | Business and PR consulting is clubbed with other 9983 professional services and taxed at 18%. Standard GST-rate tools for heading 9983 confirm 18% as the default rate. | Consulting firms and software development companies using this SAC code should mention service value, GST rate in % and GST amount clearly on tax invoices. The same SAC and rate should be mirrored in GSTR 1 and GSTR 3B so that clients can claim input tax credit properly and remain comfortable during any GST assessment or audit. ## Practical classification guidance Consulting and IT service providers should select the SAC that most accurately describes their primary engagement, whether it is management consulting, wider business consulting, IT consulting services or software development services. Using the correct SAC and GST rate in % makes billing transparent, supports input tax credit for clients and reduces the risk of disputes during GST scrutiny. ## Conclusion Business consulting services under SAC 998312 cover broader advisory support across sales, marketing and operations. These services are typically taxable at 18% with input tax credit for eligible business customers. Service providers should mention SAC 998312 on invoices, charge GST at the correct rate in %, disclose GST clearly and align GST returns so that clients can handle compliance smoothly. ## Frequently asked questions ### What does SAC code 998312 cover in GST? SAC 998312 covers business communication, public relations and corporate communication consulting. It includes brand messaging strategy, media relations planning, crisis communication, internal communication programmes and reputation management support provided by communication specialists or PR agencies to companies, organisations and sometimes individual public figures. ### Does SAC 998312 include business communication and PR consulting services? Yes. Work like drafting communication plans, preparing press releases, advising on media responses, managing PR campaigns and designing internal communication frameworks is generally classified under SAC 998312. Agencies may also support spokesperson training and content guidelines as part of larger communication and reputation management mandates. ### What is the GST rate on business consulting under SAC 998312? Business communication and PR consulting services under SAC 998312 are usually taxed at 18%. GST applies on retainers, project fees and campaign advisory charges. Media buying or pure advertising space sale, however, may fall under different SAC codes. Vendors should separate advisory and media costs clearly in invoices. ### Should branding and corporate communication projects use SAC 998312? Yes. When the main deliverable is communication strategy, messaging or PR planning rather than creative production or media buying alone, invoices should normally mention SAC 998312. This helps distinguish strategic communication consulting from graphic design, advertising or market research which use other SAC classifications in GST. ### Can businesses claim ITC on services billed under SAC 998312? Businesses can generally claim ITC on GST paid for SAC 998312 services when communication and PR activities support their taxable products or services. If campaigns are for purely charitable, political or personal brand purposes, ITC may not be available. Proper documentation of campaign objectives and outcomes is useful. ## Explore more ### Other SAC services under 9983 - [998311: Management Consulting](https://busy.in/sac-code-998311/) - [998313: IT Consulting](https://busy.in/sac-code-998313/) - [998314: Software Development](https://busy.in/sac-code-998314/) - [998315: Web Hosting](https://busy.in/sac-code-998315/) - [998316: It Infrastructure Management](https://busy.in/sac-code-998316/) - [998319: IT](https://busy.in/sac-code-998319/) - [998321: Architecture Consulting](https://busy.in/sac-code-998321/) - [998322: Architectural](https://busy.in/sac-code-998322/) - [998323: Commercial Architecture](https://busy.in/sac-code-998323/) - [998324: Heritage Restoration](https://busy.in/sac-code-998324/) - [998325: Urban Planning](https://busy.in/sac-code-998325/) - [998326: Rural Land Planning](https://busy.in/sac-code-998326/) - [998327: Master Planning](https://busy.in/sac-code-998327/) - [998328: Landscape Architecture](https://busy.in/sac-code-998328/) - [998331: Engineering Consultancy](https://busy.in/sac-code-998331/) - [998332: Building Engineering](https://busy.in/sac-code-998332/) - [998333: Industrial Engineering Service](https://busy.in/sac-code-998333/) - [998334: Transport Engineering](https://busy.in/sac-code-998334/) - [998335: Energy Infrastructure Engineering](https://busy.in/sac-code-998335/) - [998336: Telecom Engineering](https://busy.in/sac-code-998336/) - [998337: Waste Management Engineering](https://busy.in/sac-code-998337/) - [998338: Specialized Engineering](https://busy.in/sac-code-998338/) - [998339: Project Management Consultancy Construction](https://busy.in/sac-code-998339/) - [998341: Geological Consulting](https://busy.in/sac-code-998341/) - [998342: Subsurface Surveying](https://busy.in/sac-code-998342/) - [998343: Mineral Exploration](https://busy.in/sac-code-998343/) - [998344: Surface Survey](https://busy.in/sac-code-998344/) - [998345: Weather Forecasting](https://busy.in/sac-code-998345/) - [998346: Technical Testing](https://busy.in/sac-code-998346/) - [998347: Safety Certification](https://busy.in/sac-code-998347/) - [998348: Art Authentication](https://busy.in/sac-code-998348/) - [998349: Technical Consultancy](https://busy.in/sac-code-998349/) - [998351: Pet Veterinary](https://busy.in/sac-code-998351/) - [998352: Livestock Veterinary](https://busy.in/sac-code-998352/) - [998359: Veterinary Consultancy](https://busy.in/sac-code-998359/) - [998361: Digital Advertising](https://busy.in/sac-code-998361/) - [998362: Advertising Space](https://busy.in/sac-code-998362/) - [998363: Print Media Advertising](https://busy.in/sac-code-998363/) - [998364: TV Advertising](https://busy.in/sac-code-998364/) - [998365: Internet Advertising](https://busy.in/sac-code-998365/) - [998366: Outdoor Advertising](https://busy.in/sac-code-998366/) - [998371: Market Research](https://busy.in/sac-code-998371/) - [998372: Public Opinion](https://busy.in/sac-code-998372/) - [998381: Portrait Photography](https://busy.in/sac-code-998381/) - [998382: Advertising Photography](https://busy.in/sac-code-998382/) - [998383: Event Photography](https://busy.in/sac-code-998383/) - [998384: Specialty Photography](https://busy.in/sac-code-998384/) - [998385: Photo Retouching](https://busy.in/sac-code-998385/) - [998386: Video Editing](https://busy.in/sac-code-998386/) - [998387: Photography](https://busy.in/sac-code-998387/) - [998391: Interior Design](https://busy.in/sac-code-998391/) - [998392: Graphic Design](https://busy.in/sac-code-998392/) - [998393: Technical Consulting](https://busy.in/sac-code-998393/) - [998394: Data Compilation](https://busy.in/sac-code-998394/) - [998395: Translation](https://busy.in/sac-code-998395/) - [998396: Trademark Registration](https://busy.in/sac-code-998396/) - [998397: Brand Promotion](https://busy.in/sac-code-998397/) - [998399: Professional](https://busy.in/sac-code-998399/) ### All SAC headings - [99: All Services Accounting](https://busy.in/sac-code-99/) - [9954: Services in building & construction](https://busy.in/sac-code-9954/) - [9961: Services in wholesale trade](https://busy.in/sac-code-9961/) - [9962: Services in retail trade](https://busy.in/sac-code-9962/) - [9963: Accommodation, food & beverage services](https://busy.in/sac-code-9963/) - [9964: Passenger transport services](https://busy.in/sac-code-9964/) - [9965: Goods transport services](https://busy.in/sac-code-9965/) - [9966: Rental services of transport vehicles](https://busy.in/sac-code-9966/) - [9967: Supporting services in transport](https://busy.in/sac-code-9967/) - [9968: Postal & courier services](https://busy.in/sac-code-9968/) - [9969: Electricity, gas & water supply services](https://busy.in/sac-code-9969/) - [9971: Financial & related services](https://busy.in/sac-code-9971/) - [9972: Real estate services](https://busy.in/sac-code-9972/) - [9973: Leasing or rental services](https://busy.in/sac-code-9973/) - [9981: Research & development services](https://busy.in/sac-code-9981/) - [9982: Legal & accounting services](https://busy.in/sac-code-9982/) - [9983: Professional, technical & business services](https://busy.in/sac-code-9983/) - [9984: Telecommunications & broadcasting supply services](https://busy.in/sac-code-9984/) - [9985: Support services to business](https://busy.in/sac-code-9985/) - [9986: Support services to agriculture, hunting, forestry & more](https://busy.in/sac-code-9986/) - [9987: Maintenance, repair & installation services](https://busy.in/sac-code-9987/) - [9988: Manufacturing services on physical inputs](https://busy.in/sac-code-9988/) - [9989: Services in publishing, printing & bookbinding](https://busy.in/sac-code-9989/) - [9991: Public administration & other services](https://busy.in/sac-code-9991/) - [9992: Education services](https://busy.in/sac-code-9992/) - [9993: Human health & social care services](https://busy.in/sac-code-9993/) - [9994: Sewage & waste collection](https://busy.in/sac-code-9994/) - [9995: Services of membership organizations](https://busy.in/sac-code-9995/) - [9996: Recreational, cultural & sporting services](https://busy.in/sac-code-9996/) - [9997: Other Services](https://busy.in/sac-code-9997/)