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GST on Legal Services — 18%

Legal Services attracts 18% GST under SAC code 998211. Calculate the exact tax below.

Updated for 2026
SAC Code: 998211
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SAC Code for Legal Services

SAC Code
998211

Legal Services is classified under SAC code 998211 for GST purposes. The Services Accounting Code (SAC) is used to classify services under GST. This code must be mentioned on GST invoices when billing for legal services.

GST Rate History for Legal Services

Legal services provided by advocates and law firms attract 18% GST under reverse charge mechanism. The recipient of service is liable to pay GST.

Input Tax Credit (ITC) on Legal Services

Yes, input tax credit (ITC) is available on legal services for registered businesses. If you purchase legal services for business purposes, the GST paid (18%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for Legal Services

Here are example calculations showing GST on legal services at 18% for common price points:

Base PriceGST (18%)CGST (9%)SGST (9%)Total
₹5,000₹900₹450₹450₹5,900
₹10,000₹1,800₹900₹900₹11,800
₹25,000₹4,500₹2,250₹2,250₹29,500
₹1,00,000₹18,000₹9,000₹9,000₹1,18,000

Related GST Rates

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Other items at 18% GST:

Frequently Asked Questions

What is the GST rate on Legal Services in India?

Legal Services attracts 18% GST in India under SAC code 998211. For intra-state sales, this is split into 9% CGST and 9% SGST. For inter-state sales, 18% IGST applies.

What is the SAC code for Legal Services?

The SAC code for Legal Services is 998211. SAC (Services Accounting Code) is used to classify services under GST. This code should be mentioned on all GST invoices.

How to calculate GST on Legal Services?

To add 18% GST on legal services: GST Amount = Base Price × 18/100. Total = Base Price + GST Amount. For example, on ₹10,000: GST = ₹1,800, Total = ₹11,800.

Can I claim input tax credit (ITC) on Legal Services?

Yes, registered businesses can claim input tax credit on legal services purchased for business purposes. The 18% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on Legal Services changed since 2017?

Legal services provided by advocates and law firms attract 18% GST under reverse charge mechanism. The recipient of service is liable to pay GST.