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        GST

        Legal documentation and certification services for filing patent...

        Patent application filing documentation from foreign attorneys treated as imported legal services; GST payable in India under reverse charge

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Legal documentation and certification services for filing patent applications received from foreign patent attorneys constituted "legal services" classifiable under SAC 998213, attracting GST as import of services with place of supply at the recipient's location in India. Exemption for "legal services" under the relevant entry was held inapplicable because "advocate/senior advocate" under the Advocates Act, 1961 refers to persons enrolled under Indian rolls and does not extend to foreign attorneys; consequently, the services were taxable. The activity was held to be in the course or furtherance of the foreign service providers' business and therefore a "supply," making tax payable by the recipient under reverse charge as per the applicable notification. - AAR
                                Note: It is a system-generated summary and is for quick reference only.
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