Supply of service by advocate


This query is : Resolved 

02 July 2017 Can any one tell Gst implications on following transaction.
Advocate providing Legal service in indian court, service provided in India ,to customers residence outside India (usa),
And payment received in foreign currency.
Is it exempt under reverse charge method. Or it can be treated as export of service?
Do advocate have to obtain GST number?
Pleas guide.

03 July 2017 Services provided or agreed to be provided by an individual advocate or firm of advocates by way of legal service is considered in reverse charge mechanism. The percentage of tax which has to be paid by other person other than the service provider is 100%.

03 July 2017 My question is it can be treated as export of service?
Do Foreign resident customer has to pay GST?

03 July 2017 In my opinion it would be considered as export of service. It is however, better to have second opinion regarding the GST applicability.


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