https://www.taxtmi.com/forum/issue?id=113702 Whether legal services to government departments fall under the reverse charge mechanism hinges on recipient status: RCM applies to services provided to a business entity, and government exercising sovereign functions is not a business entity, so departments need not register or pay under RCM absent a notification. The GST Council recommended exemption for legal services to government entities, but that recommendation is not operative law until notified. Treatment of charitable trusts and non-profit entities remains uncertain and may logically attract forward charge, subject to formal clarification. en-us Fri, 04 May 2018 12:17:49 +0530 Thu, 23 Jan 2025 15:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113702 Whether legal services to government departments fall under the reverse charge mechanism hinges on recipient status: RCM applies to services provided to a business entity, and government exercising sovereign functions is not a business entity, so departments need not register or pay under RCM absent a notification. The GST Council recommended exemption for legal services to government entities, but that recommendation is not operative law until notified. Treatment of charitable trusts and non-profit entities remains uncertain and may logically attract forward charge, subject to formal clarification. Discussion-Forum GST Fri, 04 May 2018 12:17:49 +0530 https://www.taxtmi.com/forum/issue?id=113702