{"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":"<div id=\"ministry\" class=\"mddiv\" style=\"text-align: justify;\">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<div class=\"contentdiv\">\n<div style=\"text-align: justify;\" align=\"center\">\n<p>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<div style=\"padding-left: 30px; text-align: justify;\">\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<div style=\"text-align: justify;\">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<div style=\"text-align: right;\">Ministry of Finance<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Legal services of 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Muralidhar and Pratibha M.\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":142731,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/15\/impact-implications-of-gst-on-legal-practitioners-clarification-sought-from-government\/","url_meta":{"origin":142751,"position":1},"title":"Impact &#038; implications of GST on Legal Practitioners: Clarification sought from Government","author":"Prachi Bhardwaj","date":"July 15, 2017","format":false,"excerpt":"Delhi High Court: Taking note of the fact that the legal practitioners are under a genuine doubt whether they require to get themselves registered under the Central Goods and Service Tax Act 2017 (CGST Act), the Delhi Goods and Service Tax Act 2017 (DGST Act) and the Integrated Goods and\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":280899,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/03\/kaar-reverse-charge-mechanism-is-not-applicable-on-reimbursement-of-expenses-on-actuals-to-a-whole-time-director-of-the-company-legal-research-legal-news-updates\/","url_meta":{"origin":142751,"position":2},"title":"KAAR | Reverse Charge Mechanism not applicable on reimbursement of expenses on actuals to a whole-time director of the company","author":"Editor","date":"January 3, 2023","format":false,"excerpt":"KAAR ruled that reimbursement of expenses at actual cost which are incurred by the employee on behalf of the company is not liable to tax and reverse charge mechanism is not applicable on reimbursement of expenses on actuals to a whole-time director of the company who is also an employee\u2026","rel":"","context":"In &quot;Advance Rulings&quot;","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Authority for Advance Ruling (Karnataka)","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-79.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":334128,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/10\/29\/delhi-high-court-gst-show-cause-notices-metal-one-corporation-sony-india-legal-news\/","url_meta":{"origin":142751,"position":3},"title":"Delhi High Court examines legitimacy of GST Show Cause Notices issued against Metal One Corporation, Sony India Limited and others","author":"Arunima","date":"October 29, 2024","format":false,"excerpt":"The Court held that the proceedings initiated in terms of the impugned SCNs and their continuance would be futile and impractical. 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