GST on legal charges (advocate and lawyer fees), 26 October 2026: 18%. In some cases the receiver pays the GST under reverse charge (see who pays). The exact rate depends on the entry that fits the supply — read the entries below, each with its notification.
Within a state the GST is split equally: for example 18% = 9% CGST + 9% SGST; between states it is charged as IGST.
GST rate today
Entries in force on 26 October 2026:
- 18% — Legal and accounting services have GST at 18%. (11/2017-CT(R), entry 20, from 1 July 2017)
No GST (exemptions in force)
- Nil — When an arbitral tribunal or an advocate serves individuals, businesses with turnover below the GST registration limit, or the government, there is no GST (conditions apply). (21/2019-CT(R), entry 45, from 1 October 2019)
Who pays the GST (reverse charge)
Reverse-charge entries in force on 26 October 2026 (Notification 13/2017-Central Tax (Rate) and its amendments): the receiver pays the GST instead of the supplier.
- If a lawyer or law firm provides legal services, including court representation, to a business, the business pays the GST, not the lawyer. (Corrigendum 25.09.2017 to 13/2017-CT(R), entry 2, from 1 July 2017)
- If an arbitration tribunal provides its services to a business, the business pays the GST, not the tribunal. (13/2017-CT(R), entry 3, from 1 July 2017)
Period by period since 1 July 2017
Every period between two changes in the notifications, with each rate entry in force for this service in that period. The table further down lists each entry once, with its start and end.
1 July 2017 – 24 January 2018
- 18% — Legal and accounting services have GST at 18%. (11/2017-CT(R), entry 20, from 1 July 2017)
- Nil — Legal services by advocates and arbitral tribunals have no GST when given to individuals or other advocates. The same applies to businesses with last-year turnover up to ₹20 lakh (₹10 lakh in special category states). (12/2017-CT(R), entry 45, from 1 July 2017)
25 January 2018 – 30 September 2019
- 18% — Legal and accounting services have GST at 18%. (11/2017-CT(R), entry 20, from 1 July 2017)
- Nil — When an arbitral tribunal or an advocate serves individuals or the government, there is no GST. The same applies to businesses with turnover up to ₹20 lakh (₹10 lakh in special category states) (conditions apply). (2/2018-CT(R), entry 45, from 25 January 2018)
1 October 2019 – in force
- 18% — Legal and accounting services have GST at 18%. (11/2017-CT(R), entry 20, from 1 July 2017)
- Nil — When an arbitral tribunal or an advocate serves individuals, businesses with turnover below the GST registration limit, or the government, there is no GST (conditions apply). (21/2019-CT(R), entry 45, from 1 October 2019)
SAC codes under 9982
998211Legal advisory and representation services concerning criminal law998212Legal advisory and representation services concerning other fields of law998213Legal documentation and certification services concerning patents, copyrights and other intellectual property rights998214Legal documentation and certification services concerning other documents998215Arbitration and conciliation services998216Other legal services nowhere else classified998219Other legal services nowhere else classified998221Financial auditing services998222Accounting and bookkeeping services998223Payroll services998224Other similar services nowhere else classified998229Other similar services nowhere else classified998231Corporate tax consulting and preparation services998232Individual tax preparation and planning services998239Other tax consultancy and preparation services998240Insolvency and receivership services
Full rate history
| From | To | GST | What it covers | Notification |
|---|---|---|---|---|
| 1 July 2017 | in force | 18% | Legal and accounting services have GST at 18%. | 11/2017-CT(R), entry 20 |
| 1 July 2017 | 24 January 2018 | Nil | Legal services by advocates and arbitral tribunals have no GST when given to individuals or other advocates. The same applies to businesses with last-year turnover up to ₹20 lakh (₹10 lakh in special category states). | 12/2017-CT(R), entry 45 |
| 25 January 2018 | 30 September 2019 | Nil | When an arbitral tribunal or an advocate serves individuals or the government, there is no GST. The same applies to businesses with turnover up to ₹20 lakh (₹10 lakh in special category states) (conditions apply). | 2/2018-CT(R), entry 45 |
| 1 October 2019 | in force | Nil | When an arbitral tribunal or an advocate serves individuals, businesses with turnover below the GST registration limit, or the government, there is no GST (conditions apply). | 21/2019-CT(R), entry 45 |
Reverse-charge history
| From | To | What it covers | Notification |
|---|---|---|---|
| 1 July 2017 | in force | If a lawyer or law firm provides legal services, including court representation, to a business, the business pays the GST, not the lawyer. | Corrigendum 25.09.2017 to 13/2017-CT(R), entry 2 |
| 1 July 2017 | in force | If an arbitration tribunal provides its services to a business, the business pays the GST, not the tribunal. | 13/2017-CT(R), entry 3 |
Check a code or a date
- Codes under this service and today's rate per code: SAC code page.
- Any other item or service: GST Rate Finder; tax on an amount: GST calculator.
- How to read the notification yourself: verify a GST rate. The rate on any past invoice date is in the free BooksOn HSN app.
GST on other services
- All services
- Transport charges (goods transport, GTA, freight)
- Cab, taxi and passenger transport
- Rent (rental charges for house, shop, office, land)
- Vehicle hire and rental (with driver)
- Security services (security guards)
- Manpower supply and labour charges
- Consultancy and professional fees
- Courier charges
- Hotel room charges
- Restaurant bills, food and catering
- Construction and works contract
- Repair and maintenance charges
- Job work charges
- Insurance premium
- Bank charges and loan processing fees
- Advertising charges
- Event management, pandal and shamiana
- Commission and brokerage
From the BooksOn HSN dataset (version 7), compiled from CBIC notifications since 1 July 2017, checked on 26 October 2026. Reference only: confirm the entry and its conditions in the notification before invoicing.
