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    <title>Advocate or Arbitral Tribunals&#039; Services</title>
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    <description>Exemptions cover legal and arbitral services supplied to non-business persons and to business entities below a prescribed turnover threshold; services to larger business entities are taxable under reverse charge. The exemption includes services by arbitral tribunals, advocates and advocate firms to peers, non-business persons and small-turnover businesses, with temporal amendments affecting senior advocates and the applicable charge mechanism. Defined terms include advocate, senior advocate, arbitral tribunal, business entity and legal service; recipients paying tax under reverse charge may claim input tax credit if eligible.</description>
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      <description>Exemptions cover legal and arbitral services supplied to non-business persons and to business entities below a prescribed turnover threshold; services to larger business entities are taxable under reverse charge. The exemption includes services by arbitral tribunals, advocates and advocate firms to peers, non-business persons and small-turnover businesses, with temporal amendments affecting senior advocates and the applicable charge mechanism. Defined terms include advocate, senior advocate, arbitral tribunal, business entity and legal service; recipients paying tax under reverse charge may claim input tax credit if eligible.</description>
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