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    <description>Reverse Charge Mechanism applies to legal services supplied by an advocate, including senior advocates, to a business entity; the recipient business is required to pay GST under RCM. The document clarifies that legal consultancy attracts RCM only when the supplier is an advocate, senior advocate, or advocate firm. Queries on input tax credit or refund were raised but the responses concentrate on recipient liability under RCM as per the cited revenue circular.</description>
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