Exemption In Legal Sector [ Entry No. 45 ]

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....ible for exemption from registration under CGST Act 2017 * As per para 2(i) "Arbitral tribunal" Means section 2(4) of Arbitration and Conciliation Act, 1996; * "arbitral tribunal" means a sole arbitrator or a panel of arbitrators" * Service exemption notification has defined "advocate" as under * As per para 2(b) "advocate" Means has the same meaning as assigned to it in section....

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....or advocates Any other entity To an individual advocate or a partnership firm of advocates providing legal services Exempt Taxable To a Business entity with turnover more than 10 Lakhs Taxable Taxable To a Business entity with turnover less than 10 Lakhs Exempt Taxable To any other person Exempt Taxable Exemption is grant services provided by a senior advocate by way of ....