Legal services classification expanded to include advice, consultancy, assistance and representation, widening taxable service scope under GST. Amendment replaces the former business-entity limited wording with a provision covering services provided by an individual advocate, including a senior advocate, or a firm of advocates by way of legal services, directly or indirectly, and adds an Explanation defining 'legal service' to include advice, consultancy, assistance 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 classification expanded to include advice, consultancy, assistance and representation, widening taxable service scope under GST.
Amendment replaces the former business-entity limited wording with a provision covering services provided by an individual advocate, including a senior advocate, or a firm of advocates by way of legal services, directly or indirectly, and adds an Explanation defining "legal service" to include advice, consultancy, assistance and representational services before any court, tribunal or authority.
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