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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.

            <h1>Exemption for legal services: recipient-based GST relief applies to arbitral tribunals and advocates when recipients fall below registration threshold.</h1> Exemption Entry 45 exempts services by an arbitral tribunal and by individual advocates or advocate firms (excluding senior advocates) when supplied to non-business persons or to business entities whose preceding-year turnover falls below the CGST Act registration threshold; supplies outside those recipient-based conditions are taxable. The service-notification definitions of 'arbitral tribunal,' 'advocate,' and 'business entity' frame the scope. Senior advocate services follow the same recipient-based exemption, with governmental bodies identified as qualifying recipients.

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