Advocate travelling bill

[KARAN VERMA]

Advocate provide bill for his consultancy services and I have paid 18% RCM on this.

Now, advocate provide separate bill for his travelling, whether i have to pay RCM on travelling bill of advocate and at what GST rate ?

[KASTURI SETHI]

Here in this scenario travelling expenses are an integral part of legal services. Although a separate bill/invoice has been issued by the advocate, yet it is treated a composite supply. It is not practically possible for an advocate to represent the client in person in the court/semi judicial court without travelling. Such travelling expenses have to be added to the value of consultancy services. Hence GST @18% is applicable under RCM.

AI Summary

GST on advocate travel treated as part of legal services, attracting reverse charge liability on the recipient. Separate bills for an advocate's travelling expenses are treated as integral components of the legal service and must be added to the value of consultancy services; the recipient must discharge GST under the reverse charge mechanism on the consolidated legal service, with the travel element taxed at the same rate as the principal service under composite supply treatment.