Reverse Charge Mechanism under Sec 9(3) Part-II By Inderjeet Saini

Legal Service

Legal service comes under reverse charge mechanism under sec 9(3), CGST Act 2017. Legal services are provided by individual advocate including senior advocate or firm of advocate either directly or indirectly.

Before further analysis of legal service , let under meaning of “Legal Service”, “Senior Advocate ”,”Advocate”, “Business Entity” and “LLP” define under Notification No. 12/2017

Legal Service: -Para 2(zm) mean any service provide in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representation service before any court, tribunal or authority.

Senior Advocate :- Para 2 (b) has the meaning assigned to it in section 16 of the Advocate Act 1961.

Advocate :- para 2(zzd) shall have same meaning as assigned to it under sec 2(1)(a) of advocate act 1961.

Business Entity :- para 2(b) means any person carrying out business.

LLP :- A limited Liability Partnership  formed and registered under the provision of the “Limited Liability Partnership Act 2008, shall also be considered as a partnership firm or a firm.

Is there any “Exemption” for legal services?

Notification No. 12/2017 date 28 June, 2017 provided the exemption and further amendment made in existing entry.

Let understand this “Exemption” through diagram           



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