Payments to advocates

[Sreeni Nair]

As per notification no. 13/2017 - Central Tax (Rate) dated 28th June, 2017, Services 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 comes under the purview of GST under reverse charge.

My query is whether services provided by an advocate which results in representation before any court, tribunal or authority only attracts GST under reverse charge or all legal services irrespective of such services resulting in any representation before any court, tribunal or authority attract GST under reverse charge?

AI Summary

GST Reverse Charge Applies to All Legal Services, Not Just Court Representation, per Notification No. 13/2017 A forum participant inquired whether the Goods and Services Tax (GST) under reverse charge applies only to legal services resulting in representation before courts, tribunals, or authorities, or to all legal services. Two respondents clarified that all legal services provided by advocates, including advice, consultancy, or assistance in any branch of law, fall under GST's reverse charge mechanism. They referenced Notification No. 13/2017 and its corrigendum, which specifies that the term 'legal services' encompasses a wide range of services, not limited to representational services. The business entity receiving the services is responsible for paying the GST.