Services Under SAC Code 998212
Legal advisory services for civil and corporate matters focus on contracts, disputes, property issues and business compliance. Civil lawyer teams review agreements, draft notices, handle negotiations and represent clients in civil courts and tribunals. Under GST, these civil and corporate legal advisory services are classified under SAC 998212. This SAC code and its GST rate decide how GST is charged on civil lawyer professional fees, retainers and consulting invoices for business and individual clients.
Services GST Rate for SAC Code 998212
Legal advisory and representation services under these SAC codes are treated as legal services under GST. The taxable value usually consists of professional fees, retainers and case based charges for legal advice and court work, excluding any court fees, penalties or statutory payments that are deposited on behalf of clients and recovered at actuals.
After the September 2025 rationalisation, legal services that are taxable in the hands of the supplier or the recipient generally fall in the 18% slab with input tax credit for eligible business recipients. At the same time, specific notifications on services by advocates or law firms to certain recipients, including reverse charge or exemptions, continue to apply and must be checked carefully before charging GST.
The table below summarises the broad GST treatment for SAC code 998212, indicating the usual 18% slab for taxable legal services and areas where special notified treatment applies.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 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. |
Law firms and independent practitioners using this SAC code should clearly show professional fees, GST rate in % and GST amount on their tax invoices, while also indicating where reverse charge is applicable. The same SAC and rate should be followed consistently in GSTR 1 and GSTR 3B so that business clients can manage input tax credit and compliance without confusion.
Explore Other SAC Codes Under 9982
These SAC codes fall under the legal and accounting services group 9982, which covers legal advisory, court representation, arbitration, tax consulting and related professional services. Each six digit SAC within this group points to a specific type of legal or professional service for GST purposes.
These are the main related six-digit SAC codes under 9982.
Law firms and independent advocates should select the SAC that most closely reflects their main engagement, such as criminal legal advisory or wider civil and corporate legal advisory services. Correct SAC selection and GST rate application in % make it easier for clients to book expenses, claim input tax credit where allowed and respond confidently during any GST query or audit.
Conclusion
Legal advisory services for civil and corporate matters under SAC 998212 cover contract review, property disputes, commercial litigation and general legal consulting. Taxable legal services normally fall in the 18% slab with input tax credit for eligible business clients, keeping in mind any reverse charge provisions. Law firms and civil lawyers should apply the correct GST rate in %, use SAC 998212 on invoices and follow the same treatment in GST returns so that clients can handle GST compliance confidently.
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.