SAC code for legal services.
Legal services is classified under SAC code 9982 (Legal and accounting services). GST is 0% or 18% depending on the exact product — the table below shows which notification entry covers what.
Professional services provided by lawyers, advocates, chartered accountants, company secretaries, and cost accountants for legal advice, litigation, document drafting, tax filing, accounting, auditing, and corporate compliance work.
gst rates for legal services
| gst | cgst + sgst | what it covers | entry |
|---|---|---|---|
| 0% | 0% + 0% | Services provided by- (a) an arbitral tribunal to – (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial y | S.No 45)12/2017-Central Tax (Rate) as amended |
| 18% | 9% + 9% | Legal and accounting services | S.No 2011/2017-Central Tax (Rate) |
source: 12/2017-Central Tax (Rate) as amended · effective 2017-07-01
also searched as
more specific codes under 9982
- 998211Legal advisory and representation services concerning criminal law
- 998212Legal advisory and representation services concerning other fields of law
- 998213Legal documentation and certification services concerning patents, copyrights and other in
- 998214Legal documentation and certification services concerning other documents
- 998215Arbitration and conciliation services
- 998216Other legal services nowhere else classified
- 998219Other legal services nowhere else classified
- 998221Financial auditing services
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Full detail — official text, every sub-code and rate history — on the SAC 9982 code page → · chapter 99 — All Services
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing