Legal Services HSN Code (SAC 9982) and GST Rate
Legal advice and representation, and accounting, audit and tax services.
- SAC code
- 9982
- GST rate
- 18%
- Chapter
- 99: Services (SAC)
- Before 22 Sep 2025
- No change
What is the SAC code for legal services?
Legal Services falls under SAC 9982.
Legal, accounting and audit services are SAC group 9982. For lawyers, the business client pays the 18% under reverse charge, so the advocate's invoice shows no GST. Chartered accountants and other professionals charge GST normally.
| Code | Description |
|---|---|
| 998211 | Legal advisory and representation services concerning criminal law |
| 998212 | Legal advisory and representation in other fields of law |
| 998221 | Financial auditing services |
| 998222 | Accounting and bookkeeping services |
| 998231 | Corporate tax consulting and preparation |
GST rate on legal services
The GST rate on legal services is 18%. 18%. Services of an advocate or firm of advocates to a business entity are taxed under reverse charge (the business pays). Services to individuals and to businesses below the registration threshold are exempt.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
Which SAC digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9982 |
| Above Rs 5 crore | 6 on every invoice | 998211, 998212, 998221 |
Sample GST invoice line for legal services
Here is how a line for legal services looks on a tax invoice within one state: 1 × matter at Rs 50,000.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | SAC | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Legal Services | 9982 | 1 × matter | 50,000.00 | 50,000.00 | 4,500.00 | 4,500.00 | 59,000.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 9,000.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 99 at a glance
Chapter 99 (Services (SAC)) covers: Services under GST, coded with a Services Accounting Code (SAC) that starts with 99.
Other pages in chapter 99
- Works ContractSAC 9954 · 18%
- RestaurantSAC 9963 · 5%
- Hotel AccommodationSAC 9963 · 5% or 18%
- TransportationSAC 9964 and 9965 · 5% or 18%
- Taxi and CabSAC 9964 · 5% or 18%
- Air TicketSAC 9964 · 5% or 18%
- FreightSAC 9965 · 5% or 18%
- CourierSAC 9968 · 18%
- AdvertisingSAC 9983 · 18%
- Manpower SupplySAC 9985 · 18%
- Security ServicesSAC 9985 · 18%
- Repair and MaintenanceSAC 9987 · 18%
Related HSN codes
Products often bought, sold or invoiced together with legal services:
Frequently asked questions
What is the HSN or SAC code for legal services?
Legal Services falls under SAC 9982: legal advice and representation, and accounting, audit and tax services. Common 6 digit codes are 998211 for legal advisory and representation services concerning criminal law and 998212 for legal advisory and representation in other fields of law.
What is the GST rate on legal services?
18%. Services of an advocate or firm of advocates to a business entity are taxed under reverse charge (the business pays). Services to individuals and to businesses below the registration threshold are exempt.
How many digits of the legal services SAC code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9982 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 998211, on every invoice.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.