Services

GST rate on Legal services

Legal services are generally taxed at 18% GST.

GST rate

18%

SAC code

998213

Intra-state split

9% CGST + 9% SGST

The GST rate on legal services in India is 18% under GST 2.0, classified under SAC code 998213. For an intra-state sale this is split as 9% CGST and 9% SGST; for an inter-state sale it is charged as a single 18% IGST.

Note: Certain services by individual advocates fall under reverse charge — the recipient pays GST.

This is a commonly-applicable rate for quick reference under GST 2.0 (effective 22 September 2025). Rates and classifications can change with GST Council notifications — verify the exact rate on the official GST portal before issuing tax invoices.

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