What is SAC code 998213?

SAC (Service Accounting Code) 998213 classifies legal documentation and certification services concerning patents, copyrights and other intellectual property rights under the Indian GST framework. The applicable GST rate is 18%. This SAC falls under the Legal & Accounting service category.

GST rate

18%

Intra-state split

CGST 9% + SGST 9%

When to use SAC 998213

Issuing tax invoices for legal documentation and certification services concerning patents, copyrights and other intellectual property rights
Filing GSTR-1 with service-wise summary
Reverse charge mechanism (RCM) classification where applicable
Place of supply determination for services

Note: SAC codes are 6-digit; the first 4 represent the chapter group. Verify with gst.gov.in.

→ Generate invoice with SAC 998213 → Calculate GST at 18%→ Find another SAC