Sir,
The Standing Counsel providing legal service i.e. to say representational service, to the Govt. Department or to the Board and bill is raised in the name of HOD of the Govt. Department. Now the query is
Q.1. Whether this activity falls under Section 9 (3) or 9(4) of CGST Act,2017?
Q.2. If it falls under Section 9(3), then Govt. Department is required to take registration and pay appropriate GST on RCM basis?
Q.3. If the answer to Q.2 above is “Yes” and if Department has not obtained registration then SCN is required to be issued to HOD or DDO (Drawing and Disbursement Officer)?
Thanks in Advance