SAC codes
SAC code for legal services: 998212
For advocates the code is the easy part. Who pays the GST, and whether any is due, depends on the client. Here is the code and the rules as notified.
In short
Legal advisory and representation is billed under SAC 998212. As notified, a business client pays the 18% GST under reverse charge and individuals are exempt. SimpleERP prints the code on the fee note and the wording in its notes.
Illustration of GST tax invoice INV-2026-27-0213 to Ravi Stores with CGST 9% and SGST 9%, round off, a UPI QR code and the amount in words.
The data
SAC 998212 at a glance
| Item | Value |
|---|---|
| 6-digit SAC | 998212: Legal advisory and representation services concerning other fields of law (civil, commercial, tax and the rest) |
| 4-digit group | 9982 |
| Chapter 99 heading | Legal and accounting services |
| Usual GST rate | 18%, paid by a business client under reverse charge |
| Reverse charge | Reverse charge when an advocate or a firm of advocates supplies legal services to a business entity, as notified. |
| Exemption | Exempt when supplied to an individual not for business, or to a business entity under the notified turnover limit, as notified. |
| Who typically bills it | Advocates, senior advocates and law firms |
Sources: CBIC: classification of services (SAC), CBIC: GST rates and notifications. Verified .
Which SAC code goes on a legal services invoice?
The usual SAC code for legal services is 998212: legal advisory and representation services concerning other fields of law (civil, commercial, tax and the rest). It sits in group 9982, legal and accounting services, under chapter 99, the chapter that holds every service code in the GST classification. Opinions, drafting and representation in civil, commercial and tax matters usually take this code. Criminal law work sits under 998211, and documentation and arbitration have their own codes.
What GST rate applies to legal services?
Legal services carry 18% GST, but in the common cases the advocate does not charge it: a business client pays it under reverse charge, and individuals and small businesses are exempt. Rates change, so confirm the rate for your goods or services with your CA or the GST portal before you rely on it.
- Criminal law advisory and representation goes under 998211
- Drafting and certification of documents sits under 998214, arbitration and conciliation under 998215
- Court fees recovered at cost are usually shown on the fee note as a reimbursement
A legal services invoice line in SimpleERP
Iyer and Associates, a Coimbatore firm of advocates, sends Lakshmi Steel Furnitures a fee note of ₹35,000 for an opinion on a dealer agreement. The line carries SAC 998212 with no GST charged. SimpleERP has no reverse charge switch, so leave GST off the line and write the reverse charge wording in the invoice notes; Lakshmi Steel then pays ₹6,300 itself.
- SAC 998212 sits on the line from the saved service, so nobody types it per invoice
- Place of supply picks CGST and SGST for a client in your state, or IGST for one in another
- The HSN/SAC summary groups every line by code, ready for the GSTR-1 HSN table
Illustration of the keyboard-first invoice editor with a focused line, live tax totals and shortcut hints.
When is reverse charge or an exemption involved?
As notified, legal services by an individual advocate (including a senior advocate) or a firm of advocates to a business entity are under [reverse charge](/glossary/reverse-charge-mechanism): the client pays the GST. The same services to an individual not for business, or to a business entity whose turnover in the previous year was under the registration threshold, are exempt. Check the GST portal before you rely on it.
- A legal consultancy that is not an advocate or a firm of advocates usually charges GST under forward charge, as notified; check
- Services to the government or a local authority have their own exemption entries, as notified; check
- An advocate whose only supplies are under reverse charge may not need to register; ask your CA
FAQ
Questions, answered
Is SAC mandatory on my legal services invoice?
Yes. A fee note to a business client is a tax invoice even when the client pays the GST, so it carries the code: 9982 up to ₹5 crore turnover and 998212 above it. Printing six digits shows the client which reverse charge entry they are paying under.
Can I use 9982 instead of 998212?
Up to ₹5 crore turnover, 9982 is enough on B2B invoices. But 9982 also covers accounting and tax work, and the reverse charge entry is for legal services, so 998212 makes the treatment clear to the client's accountant.
Does reverse charge apply to legal services?
It depends on the service. Supply of manpower under 998519 is forward charge, as notified. Legal services by advocates to a business entity are under reverse charge. A firm that does both bills them as separate lines with their own codes and notes.
What if my client is in another state?
Under reverse charge the client pays the tax, but the place of supply still decides whether it is IGST or CGST and SGST in their return. In SimpleERP the client's GSTIN sets the place of supply on the fee note, and the notes carry the reverse charge line.
Related
Keep reading
GST billing for advocates
Fee notes with SAC 9982 codes, a reverse charge or exempt note, and court fees recovered at cost.
Read moreGST invoice for services
A GST invoice format for services, with SAC codes and no stock columns, as a free Excel, Word and PDF download.
Read moreSAC code
The code that classifies services for GST, as HSN codes do for goods.
Read more
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