{"id":142751,"date":"2017-07-16T09:24:20","date_gmt":"2017-07-16T03:54:20","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=142751"},"modified":"2017-07-17T11:40:14","modified_gmt":"2017-07-17T06:10:14","slug":"legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/16\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\/","title":{"rendered":"Legal services of advocates, firm of advocates liable to GST under reverse charge"},"content":{"rendered":"
There are points being raised about the applicability of GST on legal services provided by advocates \u2013 whether it is in forward charge or reverse charge. It may be mentioned that there is no change made in taxation of legal services in the GST era.<\/div>\n
\n
\n

In this context, it is further clarified that legal service has been defined to mean any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.It is further clarified that Notification No. 13\/2017-Central Tax (Rate) dated 28.6.2017 (Serial No. 2) specifies, inter alia, the following service under reverse charge mechanism,-<\/p>\n<\/div>\n

\u201cServices supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity.\u201d<\/div>\n
The words \u201cby way of legal services\u201d are preceded and succeeded by comma. Therefore, the said words apply to an individual advocate including a senior advocate and a firm of advocates. Legal services provided by either of them are liable for payment of GST under reverse charge by the business entity.The words \u201cby way of representational services before any court, tribunal or authority\u2026.\u201d appear in conjunction with senior advocate without a comma and merely describe the nature and mode of representational services provided by a senior advocate to a business entity. It, therefore, follows that legal services, which includes representational services, provided by advocates are under reverse charge.<\/div>\n
Ministry of Finance<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

There are points being raised about the applicability of GST on legal services provided by advocates \u2013 whether it is in forward <\/p>\n","protected":false},"author":91,"featured_media":194173,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1188,2],"tags":[],"class_list":["post-142751","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hot_off_the_press","category-news"],"yoast_head":"\nLegal services of advocates, firm of advocates liable to GST under reverse charge | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/16\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Legal services of advocates, firm of advocates liable to GST under reverse charge\" \/>\n<meta property=\"og:description\" content=\"There are points being raised about the applicability of GST on legal services provided by advocates \u2013 whether it is in forward\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/16\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2017-07-16T03:54:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-07-17T06:10:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Saba\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Saba\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/07\\\/16\\\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/07\\\/16\\\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\\\/\"},\"author\":{\"name\":\"Saba\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/e8e76b10dfc9c0d576324bfdbb2c2785\"},\"headline\":\"Legal services of advocates, firm of advocates liable to GST under reverse charge\",\"datePublished\":\"2017-07-16T03:54:20+00:00\",\"dateModified\":\"2017-07-17T06:10:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/07\\\/16\\\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\\\/\"},\"wordCount\":303,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/07\\\/16\\\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/03\\\/GST.jpg\",\"articleSection\":[\"Hot Off The Press\",\"News\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/07\\\/16\\\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/07\\\/16\\\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\\\/\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/07\\\/16\\\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\\\/\",\"name\":\"Legal services of advocates, firm of advocates liable to GST under reverse charge | SCC Times\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/07\\\/16\\\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/07\\\/16\\\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/03\\\/GST.jpg\",\"datePublished\":\"2017-07-16T03:54:20+00:00\",\"dateModified\":\"2017-07-17T06:10:14+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/e8e76b10dfc9c0d576324bfdbb2c2785\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/07\\\/16\\\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/07\\\/16\\\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/07\\\/16\\\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/03\\\/GST.jpg\",\"contentUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/03\\\/GST.jpg\",\"width\":1330,\"height\":887},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2017\\\/07\\\/16\\\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Legal services of advocates, firm of advocates liable to GST under reverse charge\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/e8e76b10dfc9c0d576324bfdbb2c2785\",\"name\":\"Saba\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g\",\"caption\":\"Saba\"},\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/author\\\/editor_2\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Legal services of advocates, firm of advocates liable to GST under reverse charge | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/16\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\/","og_locale":"en_US","og_type":"article","og_title":"Legal services of advocates, firm of advocates liable to GST under reverse charge","og_description":"There are points being raised about the applicability of GST on legal services provided by advocates \u2013 whether it is in forward","og_url":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/16\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2017-07-16T03:54:20+00:00","article_modified_time":"2017-07-17T06:10:14+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg","type":"image\/jpeg"}],"author":"Saba","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Saba","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/16\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\/#article","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/16\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\/"},"author":{"name":"Saba","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/e8e76b10dfc9c0d576324bfdbb2c2785"},"headline":"Legal services of advocates, firm of advocates liable to GST under reverse charge","datePublished":"2017-07-16T03:54:20+00:00","dateModified":"2017-07-17T06:10:14+00:00","mainEntityOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/16\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\/"},"wordCount":303,"commentCount":0,"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/16\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg","articleSection":["Hot Off The Press","News"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.scconline.com\/blog\/post\/2017\/07\/16\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/16\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\/","url":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/16\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\/","name":"Legal services of advocates, firm of advocates liable to GST under reverse charge | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/16\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/16\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg","datePublished":"2017-07-16T03:54:20+00:00","dateModified":"2017-07-17T06:10:14+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/e8e76b10dfc9c0d576324bfdbb2c2785"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/16\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2017\/07\/16\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/16\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg","width":1330,"height":887},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/16\/legal-services-of-advocates-firm-of-advocates-liable-to-gst-under-reverse-charge\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Legal services of advocates, firm of advocates liable to GST under reverse charge"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/e8e76b10dfc9c0d576324bfdbb2c2785","name":"Saba","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g","caption":"Saba"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_2\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/03\/GST.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/142751","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/91"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=142751"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/142751\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/194173"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=142751"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=142751"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=142751"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}