9982 Legal and accounting services
Heading 9982 of the SAC classification covers legal and accounting services. Services under it are taxed at 18%.
- Residual rate18%
- Service codes13
- Schedule entries1
Legal advice and representation, accounting, auditing, bookkeeping, payroll, tax consultancy and insolvency work. Legal services from advocates to business entities are the classic reverse charge case, and it is where most invoices in this heading go wrong.
Is this the right heading for your service?Confirm the code and the rate with an advisor, freeGST rate for SAC 9982
The rate schedule is written against the heading, so these entries govern every service code under 9982. The entry that applies is the one whose description actually matches the supply.
- Nil
- 1.5%
- 5%
- 7.5%
- 12%
- 18% applies here
- 40%
Within a state: 9% CGST + 9% SGST or UTGST
Between states: 18% IGST
| Entry | What it covers | GST rate | CGST + SGST | Input tax credit |
|---|---|---|---|---|
| Heading Residual | Legal and accounting services. Where legal services are supplied by an advocate or a firm of advocates to a business entity, the recipient pays the tax under reverse charge, so the advocate does not charge GST on the invoice. | 18% | 9% + 9% | Credit available |
Rates shown here are as published in GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) and are reproduced for reference. The GST Council revises rates through notifications, including the rate rationalisation effective 22.09.2025 that withdrew the 12% and 28% slabs for most services and introduced a 40% rate for a short list of them. Always verify the current rate and the conditions attached to it on the CBIC GST rates page or the CBIC tax information portal before invoicing or filing. Rates exclude any applicable cess. IncorpX provides assistance for GST registration and return filing if you need help.
Exempt supplies under 9982
Where an exemption applies it beats the rate schedule, so check these before reading a rate off the table above.
Some supplies under this heading carry no GST at all. An exemption removes the charge rather than setting a rate, so it overrides the schedule where it applies.
- Legal services by an individual advocate or a firm of advocates to a person other than a business entity, or to a business entity whose aggregate turnover in the preceding financial year was below the GST registration threshold. Notification 12/2017-CT(R), entry 45
- Services by an arbitral tribunal to a person other than a business entity, or to a small business entity. Notification 12/2017-CT(R), entry 45
Source: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate). Exemptions carry conditions and definitions of their own, so read the notification entry before relying on one.
Reverse charge under 9982
On these supplies the recipient pays the GST. The supplier's invoice carries no tax, which is exactly why the mistake is so easy to make in both directions.
On these supplies the recipient pays the GST, not the supplier. The supplier issues an invoice without charging tax and notes that tax is payable under reverse charge; the recipient pays it in cash and claims credit separately if eligible.
Legal services, including representational services, supplied directly or indirectly by an individual advocate, a senior advocate or a firm of advocates.
- Supplier
- An individual advocate, senior advocate or firm of advocates
- Pays the tax
- Any business entity located in the taxable territory
Services supplied by an arbitral tribunal.
- Supplier
- An arbitral tribunal
- Pays the tax
- Any business entity located in the taxable territory
Source: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended. Separately from the entries above, any service bought from a supplier outside India is taxable under reverse charge in the recipient's hands, whatever code it carries. Reverse charge entries are amended often, so confirm the current position before you raise or accept an invoice.
13 service codes under 9982
Grouped the way the classification groups them. Open the group that matches your kind of service, then pick the code whose official description covers what you supply.
9982 1Legal services6
9982 2Accounting, auditing and bookkeeping services4
9982 3Tax consultancy and preparation services2
9982 4Insolvency and receivership services1
Where SAC 9982 is used
The same code, at different digit lengths, runs through your invoices, returns and registration.
Rule 46 requires the SAC code on the invoice for every service line, next to its description and value.
Get assistanceThe HSN/SAC summary table of GSTR-1 reports each code with its taxable value and tax: 4 digits up to Rs. 5 crore aggregate turnover, 6 digits above it.
Get assistanceThe services you supply are described with SAC codes when the registration application is prepared for the GST portal.
Get assistanceThe e-invoice schema validates the SAC field before the IRP returns an IRN, so a wrong code fails at generation rather than at assessment.
Get assistance- Classification: Scheme of Classification of Services, Annexure to Notification 11/2017-Central Tax (Rate), Central Board of Indirect Taxes and Customs (cbic-gst.gov.in).
- Rates: GST rates on services, Notification 11/2017-Central Tax (Rate) as amended up to Notification 15/2025-Central Tax (Rate) (CBIC rate finder).
- Exemptions: Exempt services, Notification 12/2017-Central Tax (Rate) as amended up to Notification 16/2025-Central Tax (Rate).
- Reverse charge: Services taxable under reverse charge, Notification 13/2017-Central Tax (Rate) as amended.
- Current position: GST Council notifications published on the CBIC tax information portal.
This directory reproduces government classifications and rate entries for reference. The official gazette and CBIC notifications remain the authoritative sources. IncorpX provides assistance for registrations and filings that use these codes and does not issue the classification or the rates itself.
Get the SAC code and GST rate right the first time
The wrong code can mean the wrong rate, a mismatched GSTR-1 summary or an e-invoice that fails at the portal. Tell us what you supply and an advisor will help you confirm the classification, the rate and the credit position, then assist with the filings that use them.
- Code and rate checked against the notification text, not a guess
- Reverse charge and input tax credit position explained for your case
- Assistance with GST registration and returns, filed in your name
- Free first consultation, no obligation
Get Expert Consultation
Talk to our business executives in minutes
Guides and resources
The invoicing and return rules that decide how this code is actually used.
SAC 9982 questions
What does SAC heading 9982 cover?
Heading 9982 of the SAC classification covers legal and accounting services. Services under it are taxed at 18%.
What is the GST rate for heading 9982?
Services under heading 9982 are taxed at 18%. GST rates change through Council notifications, so verify the current rate on the CBIC portal before invoicing or filing.
Are any services under heading 9982 exempt from GST?
Yes. 2 exempt entries touch this heading, including legal services by an individual advocate or a firm of advocates to a person other than a business entity, or to a business entity whose aggregate turnover in the preceding financial year. An exemption removes the charge rather than setting a rate, so where it applies it overrides the rate schedule.
Does reverse charge apply to services under heading 9982?
Yes, for 2 notified categories. Where reverse charge applies the supplier issues an invoice without charging GST and the recipient pays the tax directly and claims credit separately if eligible. The exact categories are listed on this page.
How many digits of SAC 9982 do I report?
Report all 4 digits of 9982 on invoices and in the GSTR-1 summary if your aggregate turnover is up to Rs. 5 crore, and the full 6-digit code above that. Pick the 6-digit code from the list on this page.
Nebin Binoy 
