GST Exempts Services by Arbitral Tribunals and Advocates for Certain Entities Under CGST Act 2017, Sections Included

The exemption from GST for specific services under the Central Goods and Services Tax Act, 2017. Services exempted include those provided by arbitral tribunals and advocates. Arbitral tribunal services are exempt when provided to non-business entities, business entities with turnover below a specified threshold, and government bodies. Legal services by advocates, excluding senior advocates, are exempt when provided to other advocates, non-business entities, and qualifying business entities. Senior advocates' services are exempt under similar conditions. The document includes definitions of terms such as "advocate," "arbitral tribunal," "business entity," "governmental authority," and "senior advocate."