https://www.taxtmi.com/article/detailed?id=17223 GST treatment depends on the actual service supplied, not merely on the supplier's professional identity. Legal services rendered by an Advocate may fall under reverse charge where the applicable notification conditions are met. However, services rendered as an Interim Resolution Professional or Resolution Professional are independently classified as insolvency and receivership services. Since reverse charge does not cover that specific category, an Advocate acting as an Insolvency Professional is subject to forward charge and must issue GST-compliant invoices, subject to applicable registration and statutory requirements. en-us Wed, 19 Aug 2026 08:53:52 +0530 Wed, 19 Aug 2026 08:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17223 GST treatment depends on the actual service supplied, not merely on the supplier's professional identity. Legal services rendered by an Advocate may fall under reverse charge where the applicable notification conditions are met. However, services rendered as an Interim Resolution Professional or Resolution Professional are independently classified as insolvency and receivership services. Since reverse charge does not cover that specific category, an Advocate acting as an Insolvency Professional is subject to forward charge and must issue GST-compliant invoices, subject to applicable registration and statutory requirements. Articles Goods and Services Tax - GST Wed, 19 Aug 2026 08:53:52 +0530 https://www.taxtmi.com/article/detailed?id=17223