GST ON EXPORT SERVICES BY ADVOCATE

As per notification 13/2017 dated 28/6/2017 RCM applicable on Advocate services provided by him to any business entity located taxable territory .
However in your case services provided by Advacate is in non taxable territory , outside India so RCM not applicable ,So this will be treated as Export of service as per section 2(6) of the IGST act 2017 and section 16 of the IGST act will applicable .As per section 16 ,its Zero reated supply so export of service will be either payment of IGST and claim refund or submit LUT subject to conditions . This is my opinion you may confirm with others also .