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SAC group 9982 covers Legal and accounting services: 16 service codes, each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
| SAC code | Service | GST rate |
|---|---|---|
998211 | Legal advisory and representation services concerning criminal law | 18% |
998212 | Legal advisory and representation services concerning other fields of law | 18% |
998213 | Legal documentation and certification services concerning patents, copyrights and other intellectual property rights | 18% |
998214 | Legal documentation and certification services concerning other documents | 18% |
998215 | Arbitration and conciliation services | 18% |
998216 | Other legal services nowhere else classified | 18% |
998219 | Other legal services nowhere else classified | 18% |
998221 | Financial auditing services | 18% |
998222 | Accounting and bookkeeping services | 18% |
998223 | Payroll services | 18% |
998224 | Other similar services nowhere else classified | 18% |
998229 | Other similar services nowhere else classified | 18% |
998231 | Corporate tax consulting and preparation services | 18% |
998232 | Individual tax preparation and planning services | 18% |
998239 | Other tax consultancy and preparation services | 18% |
998240 | Insolvency and receivership services | 18% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
