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of <h1>Mizoram Tax Department Clarifies Legal Services by Advocates are Taxable, Amends 2017 Notification.</h1> The Government of Mizoram's Taxation Department issued a corrigendum to amend a previous notification (No. 13/2017-State Tax (Rate) dated 7.7.2017). The amendment clarifies that services provided by individual advocates, including senior advocates or firms of advocates, encompass legal services offered directly or indirectly. 'Legal service' is defined as any service related to advice, consultancy, or assistance in any branch of law, including representational services before courts, tribunals, or authorities. This correction ensures the comprehensive inclusion of legal services provided by advocates to business entities within the taxable territory.
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