https://www.taxtmi.com/caselaws?id=784186 Receipt of patent-filing and related legal documentation services from foreign patent attorneys constituted an import of services, classifiable under SAC 998213 (legal documentation and certification services concerning patents and other IPR). As the supplier was located outside India and the place of supply was the recipient's location in West Bengal, the services were taxable in India. The exemption for legal services by an "advocate"/"senior advocate" under the relevant entry was held inapplicable because those terms, as defined under the Advocates Act, 1961, do not extend to foreign attorneys; consequently, the reimbursements formed part of taxable consideration. Tax was held payable by the recipient under reverse charge under Entry 2 of Notification No. 13/2017-CT (Rate). en-us Wed, 24 Dec 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784186 Receipt of patent-filing and related legal documentation services from foreign patent attorneys constituted an import of services, classifiable under SAC 998213 (legal documentation and certification services concerning patents and other IPR). As the supplier was located outside India and the place of supply was the recipient's location in West Bengal, the services were taxable in India. The exemption for legal services by an "advocate"/"senior advocate" under the relevant entry was held inapplicable because those terms, as defined under the Advocates Act, 1961, do not extend to foreign attorneys; consequently, the reimbursements formed part of taxable consideration. Tax was held payable by the recipient under reverse charge under Entry 2 of Notification No. 13/2017-CT (Rate). Case-Laws GST Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784186