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Reverse Charge on Legal Fees (Advocate) for Tax Deductor (Govt. Autonomous Body)

This query is : Resolved 

Dear Sir,

NHM (Ministry of Health & Family Welfare) had paid legal fees to Advocate. As per Supplies of services under reverse charge mechanism:
S/ No. Description of supply of Service Supplier of service Recipient of service
3 Legal Services by advocate An individual advocate including a Any business entity
senior advocate or firm of advocates located in the taxable
Please advice, whether reverse charge paid by NHM. If yes, fresh GSTN for the same as normal taxpayers.


No. for advocates fees, NHM is not liable to pay any GST under RCM.

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