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of <h1>Bihar amends RCM provisions for advocates under Notification No. 13/2017 to clarify legal services scope in SGST.</h1> The Bihar Government's Commercial Tax Department issued a notification modifying the RCM provision for advocates under Notification No. 13/2017-State Tax (Rate), dated 29th June 2017. The amendment pertains to services supplied by individual advocates, including senior advocates, or firms of advocates. The revised provision clarifies that legal services, whether directly or indirectly provided, encompass advice, consultancy, or assistance in any branch of law, as well as representational services before courts, tribunals, or authorities. This change aims to streamline the definition and scope of legal services subject to taxation under the Bihar SGST framework.
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