SAC Code 998212: Legal services (advocates, law firms)
SAC code 998212 classifies legal services (advocates, law firms) under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Legal services (advocates, law firms) falls in this bucket. Full ITC available.
Sample Calculation for Legal services (advocates, law firms)
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use SAC Code 998212
Use SAC code 998212 on every tax invoice for legal services (advocates, law firms). Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about SAC 998212
What is SAC code 998212?
SAC code 998212 classifies legal services (advocates, law firms) under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Legal services (advocates, law firms)?
Legal services (advocates, law firms) attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Legal services (advocates, law firms) exempt from GST?
No. Legal services (advocates, law firms) attracts 18% GST on every taxable sale.