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Create professional invoices for legal services with correct GST treatment. Handles reverse charge mechanism, business vs individual client distinctions, and correct SAC codes.
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Legal services in India have a unique GST treatment under the Reverse Charge Mechanism (RCM). When an advocate or law firm provides services to a business entity (company, partnership, LLP), the recipient is liable to pay 18% GST directly to the government — not the advocate. The advocate's invoice therefore shows zero GST. Services to individual non-business clients are fully exempt from GST.
This means advocates do not need to add GST to invoices for business clients — but the invoice must clearly state that GST is payable by the recipient under RCM. The business client can then claim Input Tax Credit (ITC) on that self-assessed GST if used for business purposes.
| Service | SAC Code | GST Rate |
|---|---|---|
| Legal advisory & representation | 998211 | 18% (RCM for business clients) |
| Legal documentation & certification | 998212 | 18% (RCM for business clients) |
| Arbitration & conciliation | 998213 | 18% (RCM for business clients) |
| Services to individual clients | 998211 | Exempt |
A Delhi law firm raises an invoice to a Bengaluru company for merger advisory: Professional fees ₹1,50,000 (SAC 998211). GST: Nil on invoice (18% GST payable by recipient under RCM — ₹27,000 to be self-assessed by client). Total invoice amount: ₹1,50,000. The company pays ₹1,50,000 to the firm and ₹27,000 GST directly to the government, then claims ITC.
18% GST applies to legal services provided to business entities. Services to individual (non-business) clients are exempt. Under RCM, the business client pays the GST, not the advocate.
Under RCM, when an advocate provides services to a business, the business is responsible for paying GST directly to the government. The advocate's invoice shows zero GST. The business client can then claim ITC on that self-assessed GST.
Not mandatory if services are only to individuals. Even for business clients, the client pays GST under RCM — so the advocate doesn't collect GST. Registration is required only if they provide other taxable services above ₹20 lakh.
SAC 998211 for legal advisory and representation. SAC 998212 for documentation and certification. SAC 998213 for arbitration services. All at 18% for business clients (exempt for individuals).
No. Court fees, stamp duty, and statutory government charges are exempt from GST. Only the advocate's professional fees attract GST (under RCM when billing a business entity).
Adding GST on the invoice for business clients
Under RCM, the advocate's invoice to a business client shows zero GST. Adding GST on the invoice is incorrect — the client pays GST directly to the government.
Not mentioning RCM on the invoice
The invoice must state "GST payable by recipient under Reverse Charge" when billing a business entity. Missing this note causes compliance issues for the client.
Charging GST on individual client invoices
Legal services to individuals for personal matters (not business) are exempt from GST. Charging 18% on individual client bills is incorrect and creates refund complications.
Including court fees and stamp duty in the GST base
Statutory fees (court fees, stamp duty, registration charges) are not subject to GST. Only the advocate's professional fees form the taxable value.
Using wrong SAC code
SAC 998211 is for legal advisory and representation. Use SAC 998212 for documentation/certification and SAC 998213 for arbitration — each affects return categorisation.
SAC 998211 pre-filled. RCM notation handled. PDF in 30 seconds.