Rate at a Glance
SAC heading 9982
GST rate guide
Legal and accounting services, including audit and tax consultancy, are taxed at 18%. Legal services by an advocate to a business are taxed under reverse charge.
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Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 13 SAC codes under 9982
| SAC code | Description |
|---|---|
| 998211 | Legal advisory and representation services concerning criminal law. |
| 998212 | Legal advisory and representation services concerning other fields of 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 n.e.c. |
| 998221 | Financial auditing services |
| 998222 | Accounting and bookkeeping services |
| 998223 | Payroll services |
| 998224 | Other similar services n.e.c |
| 998231 | Corporate tax consulting and preparation services |
| 998232 | Individual tax preparation and planning services |
| 998240 | Insolvency and receivership services |
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