Legal services classification clarifies SAC codes for advisory, documentation, arbitration and other services guiding GST categorisation. The Scheme of Classification of Services under GST assigns Group 99821 to Legal services and specifies SAC codes for advisory and representation in criminal law, advisory and representation in other fields of law, documentation and certification for intellectual property, documentation and certification for other documents, arbitration and conciliation services, and a residual code for other legal services. Explanatory notes reference the Modified UN CPC and clarify included activities and an exclusion: representation services are not within the arbitration and conciliation category.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Legal services classification clarifies SAC codes for advisory, documentation, arbitration and other services guiding GST categorisation.
The Scheme of Classification of Services under GST assigns Group 99821 to Legal services and specifies SAC codes for advisory and representation in criminal law, advisory and representation in other fields of law, documentation and certification for intellectual property, documentation and certification for other documents, arbitration and conciliation services, and a residual code for other legal services. Explanatory notes reference the Modified UN CPC and clarify included activities and an exclusion: representation services are not within the arbitration and conciliation category.
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