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

Travel Costs Part of Legal Services: 18% GST Under RCM Applies to Entire Bill, Including Travel Expenses. An individual inquired whether they need to pay Reverse Charge Mechanism (RCM) on a separate travel bill issued by an advocate, after already paying 18% RCM on consultancy services. The response clarified that travel expenses are considered an integral part of legal services and are treated as a composite supply. Therefore, the travel expenses should be added to the value of consultancy services, and GST at 18% under RCM is applicable.