https://www.taxtmi.com/forum/issue?id=115430 Whether GST applies to legal consultancy and foreign court representation paid from India hinges on place of supply and reverse charge. One view treats the supplier outside India with place of supply in India, invoking the Reverse Charge Mechanism and IGST because the recipient is in India and services can be supplied without recipient presence. The contrary view treats the place of supply as abroad since services are performed outside India, so GST is not attracted under forward charge or RCM; an incorrect position risks interest and penalties. en-us Sun, 15 Sep 2019 19:48:29 +0530 Thu, 23 Jan 2025 15:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115430 Whether GST applies to legal consultancy and foreign court representation paid from India hinges on place of supply and reverse charge. One view treats the supplier outside India with place of supply in India, invoking the Reverse Charge Mechanism and IGST because the recipient is in India and services can be supplied without recipient presence. The contrary view treats the place of supply as abroad since services are performed outside India, so GST is not attracted under forward charge or RCM; an incorrect position risks interest and penalties. Discussion-Forum GST Sun, 15 Sep 2019 19:48:29 +0530 https://www.taxtmi.com/forum/issue?id=115430