https://www.taxtmi.com/caselaws?id=796988 GST treatment of services supplied by an advocate acting as an Insolvency Professional depends on the capacity and nature of the service, not the supplier's advocate qualification or enrolment. Forward charge is the default under the CGST Act, while reverse charge applies only to notified legal services supplied by advocates. Insolvency and receivership services fall under the specific service classification 998241, distinct from legal services under 99821; the specific classification governs. Such services are therefore subject to forward charge, requiring GST registration and GST-compliant invoicing. Reverse charge remains limited to services rendered in the capacity of an advocate as legal services. en-us Thu, 13 Aug 2026 00:00:00 +0530 Fri, 14 Aug 2026 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796988 GST treatment of services supplied by an advocate acting as an Insolvency Professional depends on the capacity and nature of the service, not the supplier's advocate qualification or enrolment. Forward charge is the default under the CGST Act, while reverse charge applies only to notified legal services supplied by advocates. Insolvency and receivership services fall under the specific service classification 998241, distinct from legal services under 99821; the specific classification governs. Such services are therefore subject to forward charge, requiring GST registration and GST-compliant invoicing. Reverse charge remains limited to services rendered in the capacity of an advocate as legal services. Case-Laws IBC Thu, 13 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796988