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of <h1>Correction to GST Notification Expands Definition of Legal Services by Advocates and Firms Under Central Tax Rules.</h1> The corrigendum to Notification No. 13/2017-Central Tax (Rate) dated June 28, 2017, issued by the Ministry of Finance, Department of Revenue, amends the description of services in the notification. It clarifies that services provided by individual advocates, senior advocates, or firms of advocates, whether directly or indirectly, are considered legal services. The definition of 'legal service' encompasses any service related to advice, consultancy, or assistance in any branch of law, including representational services before courts, tribunals, or authorities. This correction ensures a broader interpretation of legal services under the Central GST framework.
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