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        Case ID :
        GST - States

        Corrigendum - Notification No. ERTS(T) 65/2017/13, dated 29.06.2017 - ERTS(T) 65/2017/189 - Meghalaya SGST

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        Legal services definition broadened to include advice, consultancy, assistance and representation, covering individual advocates and firms under state GST. The corrigendum replaces the earlier phrasing with a provision stating that services provided by an individual advocate, including a senior advocate, or a firm of advocates by way of legal services, directly or indirectly, fall within the entry, and explains that 'legal services' means services relating to advice, consultancy or assistance in any branch of law and includes 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 definition broadened to include advice, consultancy, assistance and representation, covering individual advocates and firms under state GST.

                                The corrigendum replaces the earlier phrasing with a provision stating that services provided by an individual advocate, including a senior advocate, or a firm of advocates by way of legal services, directly or indirectly, fall within the entry, and explains that "legal services" means services relating to advice, consultancy or assistance in any branch of law and includes representational services before any court, tribunal or authority.


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