Legal & Advocacy Services SAC Codes & GST Rate
Legal representation, advisory, drafting, and advocacy services provided by lawyers, advocates, and law firms.
GST Invoice Generator
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| Item Description | Qty | Rate | Tax % | Amount | |
|---|---|---|---|---|---|
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Legal & Advocacy Services — SAC Code List
| SAC Code | Service Description | GST Rate |
|---|---|---|
| 998211 | Legal advisory & representation services | 18% |
| 998212 | Arbitration & conciliation services | 18% |
| 998213 | Legal documentation & certification | 18% |
| 998214 | Intellectual property legal services | 18% |
Source: CBIC GST Rate Notification. Always verify the current rate at cbic-gst.gov.in before filing returns.
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Sample GST Invoice — Legal & Advocacy Services
A Mumbai law firm invoices a corporate client ₹2,00,000 for contract drafting and legal advisory (SAC 998211). Intra-state supply: CGST 9% = ₹18,000 + SGST 9% = ₹18,000. Total: ₹2,36,000.
How to enter on your GST invoice:
- Select "Service" type in the invoice generator
- Enter SAC code: 998211
- Enter the service description matching your work
- Select GST rate: 18%
- Enter buyer's state — CGST+SGST applies for intra-state, IGST for inter-state
GST Applicability — Legal & Advocacy Services
| Scenario | Tax Type | Rate |
|---|---|---|
| Intra-state supply (seller & buyer same state) | CGST + SGST | 18% split equally |
| Inter-state supply (different states) | IGST | 18% (full) |
| Export (service recipient outside India) | Zero-rated (IGST 0% or LUT) | 0% (refundable) |
Frequently Asked Questions
Do lawyers need to charge GST on their fees?
Advocates providing services to business entities (registered or unregistered with turnover above ₹20 lakh) are liable under reverse charge mechanism (RCM). The business client pays GST, not the lawyer. However, law firms providing services to other businesses charge GST at 18% directly.
What SAC code do lawyers use for GST invoices?
SAC 998211 covers legal advisory and representation services. SAC 998212 applies to arbitration services. Both attract 18% GST.
Is legal advice to individuals also subject to GST?
Services provided by an individual advocate or law firm to an individual client for personal matters (not business) are generally outside GST scope under the RCM exemption. Commercial legal advice to businesses attracts 18% GST.
What information must a lawyer's GST invoice include?
A lawyer's GST invoice must include: GSTIN of the law firm, SAC code (998211 or relevant), service description, taxable value, GST rate and amount (CGST/SGST or IGST), and place of supply.
GST Invoice Guide for Lawyers & Law Firms
See SAC codes, invoice format, common mistakes, and a ready-to-use GST invoice generator tailored for Lawyers & Law Firms.
View Lawyers & Law Firms Invoice GuideOther Service Categories
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SAC code 998211 pre-filled. GST at 18% calculated automatically.
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