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<h1>GST Exemption for Arbitral Tribunal and Legal Services Under Entry 45: Criteria for Non-Business and Low-Turnover Entities</h1> Exemption Entry 45 under the GST framework provides that services by an arbitral tribunal are exempt if offered to non-business entities or business entities with a turnover low enough to qualify for CGST Act 2017 registration exemption. An 'arbitral tribunal' is defined as a sole arbitrator or panel of arbitrators. Legal services by individual advocates or partnerships, excluding senior advocates, are exempt when provided to other advocates, non-business entities, or eligible low-turnover business entities. Services by senior advocates are similarly exempt when provided to non-business entities, qualifying business entities, or governmental bodies.