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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..... ed:- 26-9-2017 - 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 Noti .....

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..... other advocate or a firm of advocates, or by a firm of advocates, 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 .....

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..... r there is any requirement of registration by legal practitioners and/or firms rendering legal services under the CGST Act or the IGST Act or the DGST Act even if they are earlier registered under the FA? See: JK Mittal Company Versus Union of India Ors. - 2017 (7) TMI 542 - DELHI HIGH COURT Also see: J.K. Mittal Company, Legalance IP Corp LLP Versus Union of India Others - .....

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