Exemption for legal services: recipient-based GST relief applies to arbitral tribunals and advocates when recipients fall below registration threshold. 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.