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<h1>Govt Revises GST Reverse Charge Notifications for Legal Services; Clarifies Scope Beyond Representational Services Under IGST, CGST.</h1> The Central Government issued corrigendum notifications on September 25, 2017, to correct previous notifications regarding the levy of GST under the reverse charge mechanism on legal services provided by individual advocates or firms. The corrections apply to Notification No. 10/2017 under the IGST Act, and Notification No. 13/2017 under the CGST and UTGST Acts. The revised notifications clarify that legal services include advice, consultancy, or assistance in any branch of law, not limited to representational services. These changes aim to address issues raised in a writ petition before the Delhi High Court concerning the scope and registration requirements for legal practitioners under GST laws.