GST · SAC 998213 · FY 2026–27
SAC 998213: Legal Documentation and Certification — Patents, Copyrights and Other IP
SAC 998213 (Legal Documentation and Certification — Patents, Copyrights and Other IP) 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: IP filings, licensing paperwork and certification.
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 998213
The CBIC Scheme of Classification defines 998213 narrowly as "Legal documentation and certification services concerning patents, copyrights and other intellectual property rights" — trademark and patent filings, assignment and licensing deeds, and the certification that goes with them. It is NOT the general "other legal services" bucket, which is 998216. Drafting or certifying ordinary commercial contracts is 998214; advice and representation are 998211 (criminal) or 998212 (everything else).
Trademark filing
Patent application drafting
Copyright assignment deed
IP licensing agreement
Not this code — legal advice and representation outside criminal law → 998212 · original trademarks and franchise systems created on your own account → 998396
On the invoice
Invoice INV-0092SAC 998213
Trademark filing₹1,20,000
GST — reverse charge (business client pays 18% via GSTR-3B)₹0
Amount due₹1,20,000
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.
Aarav, a Bengaluru-based IP advocate (KA, state code 29), files a trademark and drafts the assignment deed for a Bengaluru private limited company (KA, state code 29). Rs. 1,20,000 fee. Legal services to a business fall under Reverse Charge — the advocate invoices at Rs. 0 GST and the company self-pays CGST 9% + SGST 9% via GSTR-3B.
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 998213 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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