ServiceSAC 9982RCM — reverse charge
Legal services by a firm/advocate to business entity — GST rate 18%
18%GST
Condition: Reverse charge in many cases
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| SAC code | 9982 |
| Category | Legal & Accounting |
| Source notification | Verified (11/2017 as amended, 15/2025) |
As per Notification Verified (11/2017 as amended, 15/2025), legal services by a firm/advocate to business entity classified under SAC 9982 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: Reverse charge in many cases. This supply is taxable under the reverse charge mechanism — the recipient pays the GST.