https://www.taxtmi.com/manuals?id=2780 Exemption Entry 45 exempts services by an arbitral tribunal and by individual advocates or advocate firms (excluding senior advocates) when supplied to non-business persons or to business entities whose preceding-year turnover falls below the CGST Act registration threshold; supplies outside those recipient-based conditions are taxable. The service-notification definitions of "arbitral tribunal," "advocate," and "business entity" frame the scope. Senior advocate services follow the same recipient-based exemption, with governmental bodies identified as qualifying recipients. en-us Tue, 30 May 2023 18:58:00 +0530 Sat, 12 Aug 2023 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2780 Exemption Entry 45 exempts services by an arbitral tribunal and by individual advocates or advocate firms (excluding senior advocates) when supplied to non-business persons or to business entities whose preceding-year turnover falls below the CGST Act registration threshold; supplies outside those recipient-based conditions are taxable. The service-notification definitions of "arbitral tribunal," "advocate," and "business entity" frame the scope. Senior advocate services follow the same recipient-based exemption, with governmental bodies identified as qualifying recipients. Manuals GST Tue, 30 May 2023 18:58:00 +0530 https://www.taxtmi.com/manuals?id=2780