Legal Documentation Services Under SAC Code 998214
Legal documentation services focus on drafting, vetting and certification of legal documents such as agreements, affidavits, declarations and powers of attorney. Service providers ensure that documents are legally sound, properly stamped and compliant with local rules. Many businesses rely on such legal documentation services for routine contract and record needs. Under GST, these documentation services are classified under SAC 998214. This SAC code and its GST rate decide how GST applies on document drafting and certification fees.
Legal Documentation Services GST Rate for SAC Code 998214
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 998214, 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 |
|---|---|---|---|---|
| 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. |
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
Legal documentation services under SAC 998214 cover drafting and certification of agreements, affidavits and other legal documents used in daily business. Professional fees for such documentation work generally fall in the 18% slab with input tax credit for registered business clients. Service providers should use SAC 998214 on invoices, apply the correct GST rate in %, show GST amounts clearly and match the same treatment in GSTR filings.
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.
Frequently Asked Questions
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What is SAC code 998214 in GST?
SAC 998214 covers legal documentation and certification services, such as drafting agreements, affidavits, undertakings, power of attorney and issuing legal certificates or opinions without full case representation. These services are often provided by advocates, notaries or legal professionals as standalone documentation work.
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Does SAC 998214 cover legal documentation and certification services?
Yes. Work like preparing sale agreements, lease deeds, employment contracts, affidavits, indemnities or issuing specific legal certificates usually falls under SAC 998214. The focus is on clear, legally compliant documents rather than advisory on complex disputes or regulatory strategies, which may be classified differently under other legal SAC codes.
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What GST rate applies to services under SAC 998214?
Services under SAC 998214 are generally taxed at 18% for taxable recipients, as per GST rules for legal services. Whether tax is paid under reverse charge or forward charge depends on the type of provider and recipient and must be checked against the latest GST notifications and circulars.
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Should agreement drafting and affidavit preparation use SAC 998214?
Yes. When lawyers or legal service providers primarily draft agreements, affidavits or standard legal documents, their invoices should generally mention SAC 998214. This helps distinguish routine documentation services from specialised advisory, litigation or arbitration work and ensures better classification for reporting and audit under GST.
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Is ITC available on GST paid for SAC 998214 services?
Registered businesses can usually claim ITC on GST paid for SAC 998214 services when these documentation costs are connected with taxable business activities, such as property leases, vendor agreements or financing contracts. ITC is not allowed where expenses relate to exempt activities or purely personal agreements.