Is RCM is appliocable in retainership service

[Affirmservicesconsultancy Privatelimited]

A Pvt. company (GST Registered) keep his retired employee for professional service and make payment as Professional fees for Retainer booked.

Is the payment made to the retired employee fall under RCM or not.

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AI Summary

Reverse charge mechanism limited to legal services; professional services by retired employees do not attract RCM under the cited entry.
The reverse charge entry applies to services supplied by individual advocates or firms of advocates and to "legal service" as advice, consultancy, assistance or representational services; professional services provided by a retired employee that are not legal services therefore do not attract reverse charge, though the retired employee may require GST registration and must charge tax under forward charge if the statutory supply threshold is exceeded.