Executive Search Firm Under SAC Code 998511

Under GST, executive search and headhunting services are treated as recruitment and staffing support services. The taxable value usually includes retainers, success based fees, research charges and any agreed travel or assessment costs that are billed to the client as part of the assignment.

After the September 2025 changes, executive search and similar recruitment consultancy services that are not exempt typically fall under the standard 18% slab. Clients who are registered and use these services for their business, such as hiring leaders for a company or group, can normally claim input tax credit, subject to general eligibility conditions.

The table below summarises the latest GST rate that normally applies to assignments under this SAC.

Firms should make sure that their proposals, agreements and invoices clearly refer to executive search services, carry this SAC and apply 18% GST on taxable consideration so that both parties have clarity on tax treatment.

This code is meant for executive search and headhunting services where firms help organisations find and appoint senior leaders and specialised talent. These services are usually taxed at 18% under GST, and applying the correct code and rate helps both the search firm and the client keep contracts, HR budgets and GST returns aligned. Because leadership hiring often involves cross border searches, stock linked pay and complex fee models, it is sensible to document fee structures clearly and seek expert GST advice wherever transactions cut across countries or group entities.