SAC Code 9982
Legal Services
SAC 9982 covers legal services provided by advocates and law firms. Under reverse-charge mechanism (RCM): client pays 18% GST, not the lawyer.
SAC Code
9982
GST Rate
18%
Preferred UQC
NOS
Rate details & exceptions
Reverse Charge Mechanism. Legal services provided by individual advocates or law firms to any business entity fall under RCM — the business entity client pays 18% IGST/CGST+SGST directly to government, the lawyer does not collect GST. Legal services to individual consumers (not businesses) → lawyer charges forward at 18%.
What SAC 9982 covers
SAC 9982 applies to the following products and variants. If your item isn't in the list, consult a CA or search the CBIC HSN master for the exact sub-heading.
- Advocacy / representation in court
- Legal drafting (contracts, MoAs, agreements)
- Legal advisory & opinion
- Arbitration services
- Company law compliance (ROC filings via advocate)
- Tax litigation representation
How to enter SAC 9982 on an invoice
On a GST-compliant invoice, add the following for each line item:
- SAC code:
9982 - Description: Legal Services (or your specific SKU name)
- UQC:
NOS - Quantity, rate per unit, taxable value
- GST rate: 18% (split as CGST + SGST for intra-state, or IGST for inter-state)
21bill auto-fills SAC 9982 and the 18% rate the moment you type "legal services" in the item description — so you don't memorise codes.
Questions people ask about SAC 9982
Does my lawyer charge GST on their invoice?
If you are a business entity (registered or unregistered), the lawyer does NOT add GST to their invoice. You pay 18% GST directly to government under RCM when filing GSTR-3B. If you are an individual consumer using a lawyer for personal matters (not for business), the lawyer adds 18% to the invoice normally.
Can I claim ITC on legal fees under RCM?
Yes. When you pay 18% on a lawyer's bill under RCM, you get full ITC for that 18% (assuming the legal service is for business purposes). Net effect: zero cash tax out-of-pocket, but you must record it correctly in GSTR-3B. Record the purchase manually as a standard vendor bill in 21bill; full RCM auto-detection (flagging legal / foreign-vendor / GTA transport as RCM supplies) is on our 2026 roadmap.
Does a law firm need GST registration?
Yes, once annual turnover crosses ₹20L (₹10L special-category states), law firms must register. Even under RCM, registration is required for compliance — the firm needs to report its services and turnover, even if it doesn't collect GST from business clients.
Related codes
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Related on 21bill
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Request access⚠️ This page is a working reference, not tax advice. GST rates and classifications change — confirm with your CA or the latest CBIC notification before filing. Last reviewed 21 April 2026.