{"id":161504,"date":"2017-10-04T13:33:38","date_gmt":"2017-10-04T08:03:38","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=161504"},"modified":"2017-10-04T13:33:38","modified_gmt":"2017-10-04T08:03:38","slug":"ambit-of-legal-services-expanded-for-the-purpose-of-cgst","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2017\/10\/04\/ambit-of-legal-services-expanded-for-the-purpose-of-cgst\/","title":{"rendered":"Ambit of &#8216;legal services&#8217; expanded for the purpose of CGST"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>CORRIGENDUM<\/strong><\/p>\n<p style=\"text-align: right;\">New Delhi, 25th September, 2017<\/p>\n<p style=\"text-align: justify;\"><strong>G.S.R. 1199(E).\u2014 <\/strong>In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 13\/2017-Central Tax (Rate), dated the 28<sup>th<\/sup>June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 692(E), dated the 28<sup>th<\/sup>June, 2017, at page 161, in the Table, against serial number 2, in column (2), for &#8211;<\/p>\n<table style=\"height: 169px;\" width=\"991\">\n<tbody>\n<tr>\n<td width=\"736\">\n<p style=\"text-align: center;\">(2)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"736\">\n<p style=\"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,<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><em>read<\/em><\/p>\n<table style=\"height: 194px;\" width=\"984\">\n<tbody>\n<tr>\n<td width=\"736\">\n<p style=\"text-align: center;\">(2)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"736\">\n<p style=\"text-align: justify;\">\u201cServices provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly.<\/p>\n<p style=\"text-align: justify;\"><em>Explanation.-<\/em> \u201clegal service\u201d means 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.\u201d.<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: right;\">[F. No. 336\/20\/2017- TRU]<\/p>\n<p style=\"text-align: right;\">Ministry of Finance<\/p>\n<p style=\"text-align: right;\">\n","protected":false},"excerpt":{"rendered":"<p>CORRIGENDUM New Delhi, 25th September, 2017 G.S.R. 1199(E).\u2014 In the notification of the Government of India in the Ministry of Finance (Department <\/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":[4,1193],"tags":[],"class_list":["post-161504","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-notifications"],"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>Ambit of &#039;legal services&#039; expanded for the purpose of CGST | SCC 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