GST ON ADVOCATE SERVICE?

This discussion clarifies whether Goods and Services Tax (GST) is applicable on services provided by advocates, such as sale deeds, correction deeds, affidavits, and legal notices. The consensus is that if the advocate is not GST registered and the service is provided to a business entity, GST will be payable under the Reverse Charge Mechanism (RCM) by the business receiving the service. Services provided to non-business entities are generally exempted. This is based on Section 9(3) of the CGST Act and Notification No. 13/2017.