GST on Legal / Professional Services Calculator
Use your own assumptions to estimate likely reverse-charge treatment and GST splits on an entered fee before deciding the next operational step.
Estimate only; confirm current law, facts, and official filing requirements.
This is a pre-filing estimate only.
Enter the fee and the GST rate to view a pre-filing estimate.
Method and sources
Uses the entered fee and GST rate, then applies the selected inclusive or exclusive treatment and intra-state or inter-state split.
Frequently asked questions
Legal and professional services are generally taxed at 18% GST, but rates and classifications are revised by the GST Council from time to time. Verify the current applicable rate for your specific service before invoicing.
CGST + SGST apply when the supplier and the place of supply are in the same state (intra-state supply). IGST applies when the supplier and place of supply are in different states, or for an inter-state/export supply.
Under specific GST notifications, when an individual advocate, senior advocate or a firm of advocates supplies legal services to a business entity, the liability to pay GST can shift to the recipient business entity (reverse charge) instead of the advocate charging it on the invoice, subject to conditions and exemptions. Confirm applicability for your engagement with a tax advisor.
Reviewed 2026-09-14. Central Board of Indirect Taxes and Customs