RCM on any services provided by law firm

[Guest]

Does any service provided by a law firm including services related to company law matters i.e. regular and yearly secretarial compliance, resident directors service? Aforementioned services are actually not legal services but they are provided by a law firm. In such case, whether reverse charge should be payable on such services?

[KASTURI SETHI]

Yes. RCM is applicable.

2. Definitions.[Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017]

(zm) “legal service” means any service provided in relation to advice, consultancy or assistance in any branch of law,in any manner and includes representational services before any court, tribunal or authority;

Corrigendum to Notification No. 13/2017-C.T. (Rate)

[M.F. (D.R.) Corrigendum F. No. 336/20/2017-TRU, dated 25-9-2017].

Also see Press Release No.81/2017 dated 15.7.17

[Guest]

Thank you for your answer.

[Himansu Sekhar]

I agree with Kasturi Sir

AI Summary

Reverse Charge Mechanism Under GST Applies to All Law Firm Services, Including Non-Legal Services, Per Definitions and Notifications. A query was raised regarding whether reverse charge mechanism (RCM) under GST applies to services provided by a law firm, including non-legal services like company law matters, secretarial compliance, and resident directors services. Kasturi Sethi confirmed that RCM is applicable, referencing definitions and notifications related to legal services. Preksha Rathod acknowledged the response, and Himansu Sekhar agreed with Kasturi Sethi's explanation. The discussion focused on the applicability of RCM to services offered by law firms, even when those services are not strictly legal in nature.