<h1>GST exemption for arbitral and legal services where recipients are non-business persons, small businesses or government entities.</h1> Exemption from GST under headings 9982 and 9991 covers services by an arbitral tribunal and by advocates (including partnership firms and senior advocates) when supplied to any person other than a business entity, to a business entity whose aggregate turnover in the preceding financial year is below the statutory registration-exemption threshold, and to specified government bodies, Governmental Authorities and Government Entities. Definitions of 'advocate,' 'senior advocate,' 'arbitral tribunal,' 'business entity,' 'Governmental Authority,' 'Government Entity,' and 'legal service' are provided to identify eligible suppliers, recipients and services.