Amendments in the notification of the Government of Odisha, in the F.D. No.19877-FIN-CT1-TAX-0022-2017, dated the 29th June,2017 bearing S.R.O. No. 307/2017 under the OGST Act,2017. - 28469-FIN-CT1-TAX-0043/2017 - Orissa SGST
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Legal service definition broadened to include advice, consultancy and representation, altering characterization of advocate services under GST. The State notification substitutes the Table entry on advocate services to read: '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 or 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 service definition broadened to include advice, consultancy and representation, altering characterization of advocate services under GST.
The State notification substitutes the Table entry on advocate services to read: "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 or assistance in any branch of law and representational services before any court, tribunal or authority.
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