Services Under SAC Code 998216
Legal support services cover back office and consulting support to law firms, companies and individuals. This can include legal research, drafting assistance, case preparation, compliance tracking and ongoing legal consultancy. Many businesses use such legal support services instead of hiring full time in house teams. Under GST, these legal support services are classified under SAC 998216. This SAC code and its GST rate decide how GST applies on legal consultancy, law office services and other legal support fees.
Services GST Rate for SAC Code 998216
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 998216, 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 |
|---|---|---|---|---|
| 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. |
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.
Below is a list of related 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 support services under SAC 998216 include legal research, drafting assistance, case preparation, compliance support and ongoing consultancy. These services are usually taxed at 18% with input tax credit for registered business clients. Providers should classify their work under SAC 998216, charge the correct GST rate in %, disclose GST transparently and align GST returns with the same treatment so that clients can manage compliance without difficulty.
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.