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GST on Legal / Professional Services Calculator

Work out the GST payable on a legal or professional services fee — split into CGST + SGST for an intra-state supply, or IGST for an inter-state supply — and see whether the fee is exclusive or inclusive of GST.

Taxable value (base amount)
₹1,00,000.00
CGST
₹9,000.00
SGST
₹9,000.00
Total GST
₹18,000.00
Total invoice value
₹1,18,000.00

The amount entered is treated as exclusive of GST; GST has been added on top of it. Intra-state supply: GST of 18% is split equally into CGST + SGST.

How this is calculated

Under GST, an intra-state supply (supplier and place of supply in the same state) splits the applicable GST rate equally between CGST (Central GST) and SGST (State GST) — e.g. an 18% rate becomes 9% CGST + 9% SGST. An inter-state supply (or an export/import of services) instead attracts a single IGST at the full rate.

If the amount you enter is exclusive of GST, GST is added on top: GST = base × rate / 100 and Total = base + GST. If the amount is inclusive of GST, the base is backed out first: base = total / (1 + rate / 100) and GST = total − base.

  • Default GST rate applied to legal/professional services: 18%.
  • Intra-state: CGST + SGST, each at half the GST rate.
  • Inter-state: IGST at the full GST rate.

Sources & legal basis

  • Central Goods and Services Tax Act, 2017 and corresponding State/Union Territory GST Acts.
  • Integrated Goods and Services Tax Act, 2017 — IGST on inter-state supplies.
  • Notification No. 13/2017-Central Tax (Rate) (and corresponding state notifications) — reverse charge on legal services by advocates/firms of advocates to business entities.

GST rates, RCM notifications and thresholds are amended periodically by the GST Council. Treat this result as an indicative estimate and confirm the current rate and RCM applicability with a chartered accountant or tax advisor before invoicing or filing.

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.

No. This tool only computes an indicative tax split and total for a single fee amount. It does not file GSTR-1, GSTR-3B or any other return, and does not replace your accounting or GST compliance software.

Bill clients with GST handled correctly

CaseDocker Billing computes CGST/SGST/IGST splits, tracks RCM invoices and keeps every fee note audit-ready.

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