Erratum to the Tamil Nadu Goods and Services Tax Act, 2017 (G.O. Ms. No.117 CT and R (B1) - G.O. Ms. No. 117, . II(2)/CTR/793(f)/2017 - Tamil Nadu SGST
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Legal service definition clarified: advocate and firm services expressly covered, including advisory and representational functions. Erratum replaces prior wording to state that services provided by an individual advocate, including a senior advocate, or a firm of advocates by way of legal services, directly or indirectly, are covered. It adds an explanation defining 'legal service' to include advice, consultancy or assistance in any branch of law and expressly 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 service definition clarified: advocate and firm services expressly covered, including advisory and representational functions.
Erratum replaces prior wording to state that services provided by an individual advocate, including a senior advocate, or a firm of advocates by way of legal services, directly or indirectly, are covered. It adds an explanation defining "legal service" to include advice, consultancy or assistance in any branch of law and expressly includes representational services before any court, tribunal or authority.
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