Services Under SAC Code 998213
Patent filing services cover drafting, documentation and filing of patent applications with the authorities. Specialised teams help inventors and businesses prepare patent specifications, manage forms and respond to queries during examination. These services often go along with IP documentation and copyright registration support. Under GST, such patent filing services are classified under SAC 998213. This SAC code and its GST rate decide how GST is charged on professional fees for patent and related IP filing work.
Services GST Rate for SAC Code 998213
Patent filing, legal documentation, arbitration and wider legal support services under these SAC codes are treated as professional legal and related services under GST. The taxable value usually covers professional fees, retainers, drafting charges and case based service fees, excluding any court fees, registration fees or statutory payments that are collected from clients and paid to authorities at actuals.
After the September 2025 rationalisation, most taxable legal and professional services that are not covered by a special exemption generally fall in the 18% slab with input tax credit for eligible registered recipients. Certain services to specific categories of clients may still be under reverse charge or enjoy special treatment as per updated GST notifications, so practitioners should review those rules carefully before deciding how to charge GST.
The table below summarises the broad GST treatment for SAC code 998213, indicating the usual 18% slab for taxable professional services and areas where special notified treatment may apply.
| Code | Description | Old GST Rate (till 21 Sep 2025) |
New GST Rate (from 22 Sep 2025) |
Notes on change / inclusions |
|---|---|---|---|---|
| 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. |
Service providers using this SAC code should clearly show their professional fees, GST rate in % and GST amount on tax invoices, along with details on whether forward charge or reverse charge applies. The same SAC and rate should be followed in GSTR 1 and GSTR 3B so that business clients can manage input tax credit and compliance smoothly.
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, financial auditing and related professional services. Each six digit SAC within this group points to a specific type of legal, audit or professional service for GST classification.
The list below highlights key six-digit SAC codes under 9982.
Law firms, IP professionals and audit firms should select the SAC that most closely describes their main engagement, such as patent filing services, legal documentation, arbitration, legal support services or financial auditing services. Correct SAC selection and GST rate application in % make it easier for clients to book expenses, claim input tax credit where allowed and handle GST queries or audits confidently.
Conclusion
Patent filing services under SAC 998213 cover drafting, documentation and filing of patent applications, often along with IP documentation and related copyright work. These services are usually taxable at 18% with input tax credit for eligible business clients, subject to any specific notifications. IP professionals should apply the correct GST rate in %, mention SAC 998213 on invoices and keep consistent reporting in GST returns so that clients can support their input tax credit during GST assessments.
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.