GST · SAC 998212 · FY 2026–27
SAC 998212: Legal Advisory and Representation — Other Fields of Law
SAC 998212 (Legal Advisory and Representation — Other Fields of Law) is taxed at 18% GST: 9% CGST + 9% SGST when you and your client are in the same state, 18% IGST when you are not, and 0% on exports under a Letter of Undertaking (LUT). Supplied to a business, it falls under reverse charge, so the client pays that GST instead of you. Covers: Legal advice and representation outside criminal law.
Rate source: Notification 11/2017-Central Tax (Rate), Heading 9982
18%
Domestic
0% export (LUT)
Heading
9982 — legal & accounting services
Domestic rate
18% (9+9 / IGST)
Export (LUT)
0%
Reverse charge
Yes — Section 9(3)
What falls under 998212
The CBIC Scheme of Classification defines 998212 as "Legal advisory and representation services concerning other fields of law" — that is, advice and representation in every field except criminal law, which sits at 998211. Use it for civil, commercial, corporate, employment, property and tax litigation advice and for appearing before courts or tribunals in those matters. If instead you are drafting or certifying documents, that is a documentation code: 998214 for documents generally, 998213 for patents, copyrights and other IP.
Legal advisory
Court representation
Tribunal appearance
Commercial law opinions
Not this code — ip filings, licensing paperwork and certification → 998213 · professional services not classified elsewhere → 998399
On the invoice
Invoice INV-0092SAC 998212
Legal advisory₹2,50,000
GST — reverse charge (business client pays 18% via GSTR-3B)₹0
Amount due₹2,50,000
The invoice states “Tax payable on reverse charge: Yes”. Billing an individual who is not in business instead? An advocate’s legal services to them are exempt, so that invoice carries no GST either.
Sara, a Delhi-based litigation advocate (DL, state code 07), represents a Mumbai company (MH, state code 27) before a tribunal in a commercial dispute. Rs. 2,50,000 fee. Legal services to a business fall under Reverse Charge — invoice at Rs. 0 GST; the company self-pays IGST 18% via GSTR-3B (inter-state).
Put this code on a real invoiceFree GST invoice generator — SAC prefilled, CGST-SGST vs IGST resolved from the client's state. No signup.FAQ
Do I have to print the SAC code on my invoices?
Under Rs. 20 lakh turnover — do I need to register and charge 18%?
Wrong SAC code on past invoices — how bad is it?
Does SAC 998212 change under GST 2.0?
Notification reference: Notification 11/2017-CT(R) dated 28 June 2017 — the services rate table, at the serial for the code's heading (9982, 9983, 9985, 9992 or 9996 as applicable), as amended, including by Notification 15/2025-CT(R) (GST 2.0, from 22 September 2025).
For the CA reading this
The deadline sheet you already send, with your name on it
Every statutory date for the month — GST returns, advance tax, and the dates your client's own customers owe them: when the TDS they withheld must reach the department, and when the certificate is due. Add your firm's name and forward it as it stands. No signup, no email, nothing to accept.
The image is the one that travels on WhatsApp. Dates are statutory, not advice — the sheet says which rows bind whom.
Sources
Rates as notified for FY 2026–27 and can change. General information, not tax advice. Verify with your CA before you file.
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