Levy of GST - Reverse Charge on Legal Services - Services provided by an individual advocate including a senior advocate or firm of advocates - Corrigendum notifications issued

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....- 26-9-2017<br>Reverse Charge on Legal Services Central Government corrects the following three notifications by issuing corrigendum notifications dated 25-9-2017 with respect to reverse charge on legal services. Notification No. 10/2017 IGST - Dated: 28-6-2017 - Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act Notification No. 1....

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....by way of legal services, to a business entity.", read (2) "Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly. Explanation.- "legal service" means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any c....