What is the GST rate for SAC Code 998212?

SAC Code 998212 (Legal advisory and representation services concerning other fields of law) attracts 18% GST. For intra-state supply: 9% CGST + 9% SGST. For inter-state: 18% IGST.

How to account for SAC 998212 in books?

When purchasing: Debit Professional Fees (6600), Credit Bank/Payable. When selling: Debit Receivable, Credit Service Revenue (4100). GST is booked to ITC (purchase) or Output Payable (sale) accounts.

Is Reverse Charge (RCM) applicable on SAC 998212?

Yes. SAC 998212 (Accounting, auditing, bookkeeping) is subject to Reverse Charge Mechanism under Section 9(3) of the CGST Act. The recipient must pay GST instead of the supplier.

SAC Code 998212 — Legal advisory and representation services concerning other fields of law — 18% GST

About SAC Code 998212

SAC Code 998212 covers Legal advisory and representation services concerning other fields of law and attracts a GST rate of 18%. For intra-state supplies, this is split as 9% CGST + 9% SGST. For inter-state supplies, 18% IGST is charged. This code falls under the Services sector (Professional, IT, logistics, hospitality).

How to Use SAC Code 998212 on GST Invoices

Include the SAC code 998212 on every GST invoice for legal advisory and representation services concerning other fields of law
Businesses with turnover above ₹5 crore must use 6-digit SAC codes
Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
The SAC code must match the product/service description on your invoice
Incorrect SAC codes can lead to GST notices and ITC mismatches

Related SAC Codes

998211 — Legal advisory and representation services concerning criminal law
998213 — Legal documentation and certification services concerning patents, copyrights and other intellectual property rights
998214 — Legal documentation and certification services concerning other documents
998215 — Arbitration and conciliation services
998216 — Other legal services nowhere else classified

Related Free Tools

HSN/SAC Code Search — Search 22,000+ product and service codes
GST Calculator — Calculate CGST, SGST, IGST split
GSTIN Validator — Verify any GSTIN number
GST Due Date Calendar — Never miss a filing deadline
AI Bill Extractor — Extract invoice data with GL classification

1010 automatically suggests the correct SAC code when you create invoices, using AI to match your product descriptions to the CBIC master list of 22,000+ codes. Start your free trial →

Last verified: 2026-06-26 · Source: CBIC Master Tariff

⚠️ Compliance Alerts

📒 Accounting Treatment