Corrigendum to notification No.13/2017 State Tax (Rate). Applicability of Reverse charge in respect of services provided by Individual Advocate. - MGST- 1017/C.R. 171 /Taxation-1. - Maharashtra SGST
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Legal services reverse charge broadened to include all legal services by individual advocates and firms under state GST. Corrigendum replaces the earlier notification text with a provision covering 'services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly,' and adds an Explanation defining 'legal service' to include advice, consultancy, assistance in any branch of law and representational services before any court, tribunal or authority.
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 services reverse charge broadened to include all legal services by individual advocates and firms under state GST.
Corrigendum replaces the earlier notification text with a provision covering "services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly," and adds an Explanation defining "legal service" to include advice, consultancy, assistance in any branch of law and representational services before any court, tribunal or authority.
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