Court Fee -RCM?

Court Fee paid to lawyer liable to RCM?
Replies (1)
  • Professional Legal Fees: Subject to 18% GST under RCM if provided to a business entity.

  • Statutory Court Fees: Not subject to GST as they fall under Schedule III of the CGST Act.

  • Payments to Liquidators/Others: If the court is merely acting as a collection agent for a professional's fee, the professional's service remains taxable under RCM if provided to a business entity.

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