9982 SAC Code: Legal & accounting services
SAC code 9982 is specifically designated for legal and accounting services. This code encompasses a wide array of services delivered by professionals in the legal and accounting fields. It encompasses essential offerings such as legal advisory and representation services, as well as accounting, bookkeeping, auditing, and tax consultancy services.
Scope of SAC Code 9982
The primary purpose of SAC code 9982 is to facilitate the systematic classification and identification of these specific services within the legal and accounting domain. By utilizing this code, it becomes easier to categorize and distinguish the various services provided by legal and accounting professionals. This classification aids in ensuring consistency and uniformity for regulatory, administrative, and compliance purposes.
Moreover, SAC code 9982 serves as a valuable tool for streamlining processes related to taxation, billing, and overall compliance within the legal and accounting sectors. It also facilitates the collection, analysis, and reporting of data for statistical and economic purposes, contributing to a better understanding of the legal and accounting landscape.
Categorisation of SAC Code 9982
SAC Code 9982 under GST can be classified in the following ways:
| SAC Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 9982 | Services provided by- (a) an arbitral tribunal to Ð (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to- (i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year. | 0% without ITC | 0% without ITC | Arbitral tribunal, advocate firms and senior advocates enjoy exemption when supplying to non business recipients or to business entities below the specified turnover threshold. This threshold based legal-services exemption remains intact; only fee based legal services outside this entry are taxable at 18%. |
| 9982 | Services provided by an arbitral tribunal to “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; | 0% without ITC | 0% without ITC | When the recipient is Government or a specified government-related body, arbitral tribunal services fall under a separate exemption entry. There is no change to this treatment in the 22 Sep 2025 rationalisation. |
| 9982 | Services provided by a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; | 0% without ITC | 0% without ITC | Advocacy services by individual advocates or firms (other than senior advocates) to Government / Government Authority / Government Entity remain exempt under the specific legal services exemption entry. |
| 9982 | Services provided by a senior advocate by way of legal services to“(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity; | 0% without ITC | 0% without ITC | Similar to the above, senior advocate services to Government or specified government bodies are exempt. No change has been prescribed for this sub category in the post 22 Sep 2025 rate structure. |
| 998211 | Legal advisory and representation services concerning criminal law. | 0% without ITC or 18% with ITC | 0% without ITC or 18% with ITC | Legal-services schedules show 18% for this SAC in general, but the main notification also exempts certain legal services to specified government recipients and small entities, which effectively gives a 0% rate for those configurations. The 56th Council reforms did not change this legal-services structure; only the classification slabs around 12% and 28% were rationalised. |
| 998212 | Legal advisory and representation services concerning other fields of law. | 0% without ITC or 18% with ITC | 0% without ITC or 18% with ITC | Civil, commercial and other legal advisory/representation is generally at 18% with ITC, while specified services to government and certain recipients can be exempt. Post-22 Sep 2025 the same pattern continues; legal services are not moved into a different slab in the 56th-meeting decisions. |
| 998213 | Legal documentation and certification services concerning patents, copyrights and other intellectual property rights. | 0% without ITC or 18% with ITC | 0% without ITC or 18% with ITC | Documentation and certification around patents, copyrights, trademarks etc. is rated at 18% in legal-services rate tables, with narrow exemptions for specific government-related supplies. No change has been recommended for this SAC under GST 2.0. |
| 998214 | Legal documentation and certification services concerning other documents. | 0% without ITC or 18% with ITC | 0% without ITC or 18% with ITC | Similar to 998213, this code covers documentation for contracts, deeds and other legal instruments. Standard practice is 18% with ITC except where an exemption entry applies based on who the service is supplied to; that structure remains unchanged after 22 Sep 2025. |
| 998215 | Arbitration and conciliation services | 0% without ITC or 18% with ITC | 0% without ITC or 18% with ITC | Arbitration and conciliation services are listed at 18% in SAC-wise legal-service charts. The same notifications that exempt certain legal services to government allow narrow 0% cases; these continue post rationalisation, with no fresh 5% or 40% entry for arbitration. |
| 998216 | Other legal services n.e.c. | 0% without ITC or 18% with ITC | 0% without ITC or 18% with ITC | Residual legal services are taxed at 18% with ITC, with exemptions preserved for specifically described government-related services and small entities. The 56th Council’s press release and FAQ confirm the new structure (5% / 18% / 40%) without introducing a distinct slab for legal services, so the effective rate pattern stays as earlier. |
| 998221 | Financial auditing services | 18% with ITC | 18% with ITC | Listed at 18% in legal and accounting service rate tables and professional-services FAQs. No rate cut or slab shift proposed for auditing services in the 56th Council changes. |
| 998222 | Accounting and bookkeeping services | 18% with ITC | 18% with ITC | Consistently shown at 18% GST in multiple SAC-wise charts and CA-specific guidance notes. The new 5% / 18% / 40% structure keeps these services in the 18% bucket. |
| 998223 | Payroll services | 18% with ITC | 18% with ITC | Treated as a professional service under 9982 and taxed at 18%; FAQs on legal and accounting SAC codes also confirm 18% for payroll. No change notified in GST 2.0 proposals. |
| 998224 | Other similar services n.e.c | 18% with ITC | 18% with ITC | Residual category for accounting-type services. Guidance on legal and accounting services groups it with 998221–223 at 18%. No specific exemption or concessional slab post Sep 2025. |
| 998231 | Corporate tax consulting and preparation services | 18% with ITC | 18% with ITC | Tax consultancy entries for 998231 are uniformly 18%. Chartered-accountant impact articles also treat all tax consultancy under the residual 18% services entry. |
| 998232 | Individual tax preparation and planning services | 18% with ITC | 18% with ITC | Same treatment as corporate tax consultancy. Multiple FAQs on SAC 9982 show 18% for 998232 and confirm it as a standard professional service. |
| 998240 | Insolvency and receivership services | 18% with ITC | 18% with ITC | Listed at 18% in legal-services schedules and in insolvency-specific GST explainers. No separate 5% or 40% entry exists for this code in the latest structure. |
Important Disclaimer
The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.
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Frequently Asked Questions
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What services come under SAC Code 9982?
SAC 9982 covers legal, accounting, auditing and tax consultancy services. It includes advocates, law firms, chartered accountants, cost accountants, company secretaries, bookkeeping firms and others who provide professional legal, accounting or tax related services on a fee or retainer basis.
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What is the GST rate for SAC Code 9982?
Most legal and accounting services under 9982 attract 18 % GST. Some services by an advocate or law firm to certain small or specified clients can be covered by reverse charge or exemption, but by default professional fees are taxable at 18 %.
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What is the TDS rate for SAC Code 9982 services?
Professional and technical services such as legal and accounting work generally fall under section 194J, where TDS is usually 10 % on the fee, excluding GST. In some simple contracts, section 194C may apply instead. The SAC code does not itself fix the TDS rate.
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How do I classify my service under SAC Code 9982?
If you offer legal advice, documentation, representation, accounting, audit, bookkeeping, tax filing or similar professional services, you normally use 9982. Check the detailed 6 digit codes to see whether your main work is legal, accounting, auditing or tax consultancy.
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How do I use SAC Code 9982 in GST invoicing?
Mention “SAC 9982” and describe your service, such as “statutory audit fees” or “income tax consultation”. Apply 18 % GST on the taxable value, unless your client pays under reverse charge or the service is specifically exempt. Keep proper engagement letters and working papers.
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Where can I find the official description of SAC Code 9982?
Look at the official service classification list under heading 9982. It shows separate lines for legal advisory, representation, documentation, accounting, auditing and bookkeeping services. You can download this list from official GST documents or trusted tax resources online.
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Which consulting or professional services fall under SAC Code 9982?
Legal consulting, representation before courts or authorities, contract drafting, accounting, statutory audit, tax audit, GST return filing, income tax advice, bookkeeping and company secretarial compliance services are typical examples under 9982, provided they are done by qualified professionals or firms.