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2017 (9) TMI 1165 - HC - GSTGST on legal services - Issuance of two fresh Notifications by Central Government by way of corrigendum - N/N. 8 and 13/2017–Central Tax (Rate) dated 28th June, 2017 - legal services being taxable on reverse charge basis - the Govt. of NCT of Delhi has also to issue a notification on the same lines by way of corrigendum to N/N. 13/2017-State Tax (Rate) dated 30th June, 2017 - Held that: - The issue concerning exemption of lawyers from registration under Section 23 (2) of the CGST Act; the position concerning those lawyers whose registration under the Finance Act 1994 has ‘migrated’ to the CGST Act in terms of Section 22(2) thereof and other issues raised in these petitions will be taken up for consideration on the next date.
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