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 territory Please advice, whether reverse charge paid by NHM. If yes, fresh GSTN for the same as normal taxpayers.