Is GST Applicable on Visa Consultancy Services?
Yes. Visa consultancy, immigration advisory, and overseas education consultancy are taxable services under GST. Whether you help clients apply for tourist, student, work, or business visas, the fee you charge for your advisory and processing service is subject to GST once you meet the standard registration conditions, the same as any other service provider.
What trips up many visa consultancies isn't whether GST applies, but what it applies to. A visa consultancy invoice usually bundles two very different things: your own service fee, and the embassy or government visa fee you collect from the client and pay onward. GST law treats these differently, and getting that distinction wrong is the single most common billing mistake in this industry.
The Pure Agent Rule: Why Embassy Fees Shouldn't Be Taxed
Under Rule 33 of the CGST Rules, an amount collected from a client and paid to a third party on their behalf, such as an embassy visa fee or a government processing charge, can be excluded from your taxable value if you're acting as a pure agent for that specific payment. To qualify, three conditions generally need to be met:
- You made the payment to the third party (the embassy or government authority) on the client's authorisation, purely on their behalf
- The payment is shown separately on the invoice from your own consultancy fee
- The third-party service is in addition to, and separate from, the consultancy service you supply on your own account
When these conditions are met, GST is charged only on your consultancy or service fee, not on the pass-through embassy or visa fee. If the invoice lumps everything together as one figure, the entire amount can become taxable, which is an expensive and avoidable mistake.
Does Visa Consultancy Count as Export of Service?
A common misconception is that helping a client apply for a visa to another country makes the service an "export," since the destination is abroad. It generally doesn't. Export of service under GST depends on where the recipient of your service is located, not the destination country named on the visa. If your client is based in India when you provide the consultancy, the place of supply remains India, and the service is a normal domestic taxable supply at the standard GST rate, regardless of which country's visa is being processed.
The position can differ if you're genuinely serving a client who is themselves located outside India, such as an NRI engaging your firm directly from abroad, which is a fact-specific situation worth reviewing individually rather than assuming automatically.
GST Rate and Billing Treatment for Visa Consultancy
| Component | GST Treatment |
|---|---|
| Consultancy or service fee charged to the client | Taxable at 18% |
| Embassy, visa, or government processing fee (pure agent conditions met) | Excluded from taxable value |
| Courier, translation, or document-handling charges billed as part of your service | Taxable at 18%, as part of your composite service |
| Travel booking commission, where bundled with visa services | May fall under travel agency SAC classification; assess separately |
Visa and immigration consultancy is commonly classified under SAC 998599 (other support services not elsewhere classified), though firms that also bundle travel or tour booking should confirm the correct code for that portion separately. Use our HSN and SAC code finder to confirm the exact classification for your specific service mix.
Who Needs GST Registration as a Visa Consultancy?
Turnover Above ₹20 Lakh
Visa and immigration consultancies crossing ₹20 lakh annual turnover (₹10 lakh in special category states) must register under GST.
Overseas Education Consultants
Firms advising students on foreign university admissions and related visa processing are subject to the same threshold as any other consultancy.
Multi-Branch Consultancies
Firms operating branch offices across states typically need GST registration in each state of operation.
Firms Wanting Input Tax Credit
Even below the threshold, voluntary registration lets a consultancy claim Input Tax Credit on office rent, software, and marketing spend.
Documents Required for GST Registration of a Visa Consultancy
Identity & Entity Proof
- PAN card of the proprietor, partners, or the company/LLP
- Aadhaar card of the authorised signatory
- Recent passport-size photograph
- Certificate of Incorporation or partnership deed, where applicable
Address & Bank Proof
- Proof of the office premises (electricity bill, rent agreement, or property tax receipt)
- Landlord's No Objection Certificate, if the premises are rented
- Cancelled cheque, bank statement, or passbook copy
For a complete, printable checklist covering every document type, see our GST registration documents checklist.
How to Register a Visa Consultancy for GST: Step by Step
Choose a Package and Share Your Details
Select a registration package above, provide your business name, address, and contact details, and complete payment.
Send Your Documents
Share PAN, Aadhaar, address proof, a photograph, and bank details with our team over WhatsApp or email.
Form GST REG-01 Filed with the Correct SAC Code
Our compliance team files your application on the official GST portal, classifying your consultancy services under the correct SAC code.
GSTIN, Certificate & Portal Login Delivered
Once approved, you receive your GSTIN, GST Registration Certificate, and GST portal User ID and Password.
Set Up Pure Agent Invoicing
We help you structure your invoice format so embassy and government fees are shown separately from your taxable consultancy fee.
File Returns Correctly
Your consultancy fee income is reported accurately in GSTR-1 and GSTR-3B each period, keeping pass-through fees out of your taxable turnover.
Why GST Registration Matters for a Visa Consultancy
Correct, Lower Tax Outflow
Properly separating pass-through embassy fees from your service fee keeps your taxable value, and your GST bill, accurate rather than inflated.
Input Tax Credit
Claim credit on GST paid for office rent, software subscriptions, and marketing used to run your consultancy.
Clean Client Invoicing
Issue GST-compliant invoices that clearly separate your fee from government charges, building client trust.
Franchise & Partnership Ready
National visa and education consultancy brands typically require GST-registered franchisees before signing on.
Stronger Loan Eligibility
Use consistent GST Filings as verifiable revenue proof when applying for business financing.
Avoids Interest & Penalties
Registering on time avoids interest and penalty exposure for operating above the threshold without a GSTIN.