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    <title>Reverse Charge Mechanism (RCM) on Legal Services under GST (GST on Advocate or Firm of Advocates)</title>
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    <description>RCM applies to legal services supplied by an individual advocate (including a senior advocate) or a firm of advocates to a business entity in the taxable territory, making the business recipient liable to pay GST. Legal services include advice, consultancy, assistance and representational services. Exemptions apply for supplies to non-business persons, advocates/advocate firms in certain cases, government entities, and business entities whose preceding-year turnover falls below the GST registration threshold. Non-legal services provided by advocates are subject to forward charge.</description>
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      <description>RCM applies to legal services supplied by an individual advocate (including a senior advocate) or a firm of advocates to a business entity in the taxable territory, making the business recipient liable to pay GST. Legal services include advice, consultancy, assistance and representational services. Exemptions apply for supplies to non-business persons, advocates/advocate firms in certain cases, government entities, and business entities whose preceding-year turnover falls below the GST registration threshold. Non-legal services provided by advocates are subject to forward charge.</description>
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