20 July 2025
Regarding RCM on Notary charges under GST:
Notary services are covered under legal services. Under GST, legal services provided by an individual advocate or firm are subject to RCM (Reverse Charge Mechanism) when received by a business entity or body corporate. However, not all legal services are under RCM. For example, services provided by a government authority or notary public may not always attract GST or RCM depending on the nature of service. What the Notifications say: As per Notification No. 13/2017- Central Tax (Rate), services by an individual advocate or firm of advocates by way of legal services are under RCM. But for notary public services, generally no GST is charged on fees collected by notary, as per service tax rules and interpretation under GST. So: If notary charges are paid to an unregistered notary (individual or firm), GST under RCM may apply. If the notary is government authority or exempt, then no GST or RCM applies. Usually, notary fees are exempt or out of GST scope in many cases, but check the invoice and registration status of the notary. Conclusion: Check if the notary charges have GST charged or not. If not charged and the notary is an unregistered service provider, RCM may be applicable. If notary fees are exempt, then no RCM applies.