Legal services - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 279 Group 99821 Legal services 280 998211 Legal advisory and representation services concerning criminal law 281 998212 Legal advisory and representation services concerning other fields of law 282 998213 Legal documentation and certification services concerning patents, copyrights and other intellectual property rights 283 998214 Legal documentation and certification services concerning other documents 284 998215 Arbitration and conciliation services 285 998216 Other legal services nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99821 - Legal services 998211 - Legal advisory and representation services concerning criminal law This service code includes advice, representation and related services (defence, search for evidence, witnesses, experts, etc.) concerning criminal law 998212 - Legal advisory and representation services concerning other fields of law This service code includes advice, representation and other related legal services in judicial and quasi-judicial procedures concerning civil law, administrative law, constitutional law, international law, military law and other fields of law, except criminal law 998213 - Legal documentation and certification services concerning patents, copyrights and other intellectual property rights This service code includes drafting and certification of documents and other related legal services concerning patents, copyrights and other intellectual property rights 998214 - Legal documentation and certification services concerning other documents This service code includes drafting and certification of documents and other related legal services concerning other legal documents, such as wills, marriage contracts, commercial contracts, business charters, etc. 998215 - Arbitration and conciliation services This service code includes arbitration or mediation services aimed at the settlement of disputes between labour and management, between businesses or between individuals This service code does not include: - representation services on behalf of one of the parties in the dispute, cf. 998212 998219 - Other legal services n.e.c. This service code includes escrow services and other legal services n.e.c.