Why this template?

Legal services attract 18% GST under SAC 9982. When a business entity (company/firm) receives legal services from an individual advocate, the recipient pays GST under Reverse Charge Mechanism (RCM). Legal services provided to individuals are exempt from GST.

Common HSN/SAC codes for Legal Services

Code	Description	GST Rate
9982	Legal advisory and representational services	18%
9982	Arbitration services	18%
9982	Notarial and attestation services	18%
9983	Due diligence and legal documentation	18%
9982	IP registration and patent services	18%

Sample line items

Legal consultation retainer (monthly)
Court appearance fees
Contract drafting charges
Arbitration representation fees
Intellectual property filing fees

Industry-specific notes

Legal services to individuals: exempt from GST
Legal services to business entities: 18% GST
Individual advocate to business entity: RCM applies — recipient (business) pays GST
Law firm to any client: firm charges GST directly at 18%
TDS u/s 194J: 10% applicable on legal fees paid by companies