GST on professional services in 2026: the applicable rate, when reverse charge applies to legal and other services, and how businesses claim input tax credit. GST for professional services in India applies at 18% (9% CGST + 9% SGST for intra-state, or 18% IGST for interstate) on services provided by CAs, lawyers, consultants, engineers, architects, freelancers, and IT consultants — with mandatory GST registration required when aggregate turnover exceeds ₹20 lakh (₹10 lakh for special category states), and e-invoicing mandatory for firms with turnover above ₹5 crore.
