TaxTMI 
TaxTMI 
Tax on Legal Services to an educational institution
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....ax on Legal Services to an educational institution<br> Query (Issue) Started By: - Lalitha Krishnamurthy Dated:- 19-5-2022 Last Reply Date:- 29-5-2022 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>One of our clients is an educational institution, registered as a Society and is eligible for Income Tax exemption. It is receiving some legal consultancy services from a firm of advocates. Is ....
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....the service exempt from GST or does the client have to pay tax on reverse charge basis as a business entity? Would be obliged for opinions of the experts in this forum. Reply By Shilpi Jain: The Reply: Is it registered under gst? Reply By Lalitha Krishnamurthy: The Reply: Thank you.The institution lets out it's hall occasionally and for that activity it is registered under GST.The income....
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.... from such activity is insignificant to its total turnover. Reply By KASTURI SETHI: The Reply: Your client is supplying Renting of Immovable Property Services as a Society. Hence the Society is engaged in commercial activity. The Renting hall may be occasionally. The 'occasional' renting does not help the Society in any way. Therefore, the Society is registered as business entity with th....
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....e department. It cannot be denied. Hence RCM is applicable. Your client cannot get rid of the phrase, 'business entity' on the premise mentioned by you. Reply By Ganeshan Kalyani: The Reply: Yes, RCM is applicable. Reply By Lalitha Krishnamurthy: The Reply: Thank you Ms.Shilpi Jain, Mr. Kasturi Sethi and Mr. Ganeshan Kalyani for your views.<br> Discussion Forum - Knowledge Sharing ....