GST Rate on Legal Services: 18%

SAC 998212 · 9% CGST + 9% SGST intra-state, or 18% IGST interstate.

Legal services attract 18% GST — but uniquely, when an advocate serves a business entity, the tax is payable by the client under reverse charge. Advocates themselves rarely charge GST on their invoices.

Worked example at 18%

Taxable value: ₹10,000
CGST (9%): ₹900.00
SGST (9%): ₹900.00
Invoice total: ₹11,800.00

Interstate, the same sale shows a single IGST line of ₹1,800.00. Try your own numbers in the GST calculator.

Classification

Legal Services is a service classified under SAC 998212 — see the full classification page for the official description, parent and related codes, and digit-length rules. Rates follow GST Council notifications and can change; the rate shown here is the one typically associated with this classification.

Also at 18% GST

Accounting & Bookkeeping SAC 998222 Advertising Services SAC 998361 Biscuits HSN 190531 Ceramic & Vitrified Tiles HSN 690721 Chocolate HSN 1806 Commercial Rent SAC 997212 Cosmetics HSN 330499 Courier Services SAC 996811

Frequently asked questions

Legal services from advocates to business entities fall under reverse charge — the recipient business self-pays the 18% directly. Services to individuals are largely exempt.

For a sale within one state, the 18% splits equally into 9% CGST and 9% SGST. For an interstate sale it is charged as a single 18% IGST — the total tax is the same either way.

SAC code 998212. The code appears on every invoice line and flows into the GSTR-1 summary.

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