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TMI BlogLegal Fees under Reverse ChargeX X X X Extracts X X X X X X X X Extracts X X X X ..... Legal Fees under Reverse Charge X X X X Extracts X X X X X X X X Extracts X X X X ..... egal services are under RCM. Recently Board has clarified. Reply By Basha AbdulRazack: The Reply: Sir, Thank you for your clarification but Reverse Chage mechanisim rule for Epxenses cancelled till 30.06.2018, so advocate fees come under this category or not? please confirm once again to proceed further. Thanks & Regards Razack Reply By Rajagopalan Ranganathan: The Reply: Sir, Vide Sl. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 of Notification No. 13/2017- Central Tax (Rate) dated 28.6.2017 as amended under which "Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly to any business entity located in the taxable territory.gst is payable .by such entity under Section 9 (3) of CGST Act, 2017. Explanation.- "legal service" mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority. Gst payable by RCM under Section 9 (3) of CGST Act, 2017 is not exempted. Only gst payable by RCM under Section 9 (4) of CGST Act, 2017 is exempted up to 30.6.2018 vide Notification No.8/2017-Central Tax (Rate) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 28.6.2017 as amended. Reply By Susheel Gupta: The Reply: There are two sections of RCM Section 9(3) - which requires payment on RCM on advocate fees, transportation charges. etc. Section 9(4) - which requires payment on RCM on purchases from unregistered suppliers Section 9(4) has been deferred till 30.06.2018. But u need to pay GST on advocate fees under section 9(3) which has not been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deferred and still applicable. Regards CA Susheel Gupta 9811004443, 8510081001 Reply By Basha AbdulRazack: The Reply: Dear Sirs, Thank you very much for giving detailed explanations to Mr. Rajagopalan Ranganathan Sir & Mr. Susheel Gupta Sir. Regards Abdul Razack Reply By Ganeshan Kalyani: The Reply: GST on legal service is required to be paid by the receiver of the service under reverse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charge @18%. X X X X Extracts X X X X X X X X Extracts X X X X
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