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GST on reverse charge basis on legal services

suraj baliyan (student) (33 Points)

10 April 2023

whether any service provided (agreement drafting services) by a firm of advisors and advocate is taxable on reverse charge basis? plss clear..

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4 Replies

CA Mayank A Jain (Chartered Accountant in Practice) (1105 Points)
Replied 10 April 2023

Yes. It is taxable under reverse charge. You can take credit to the extent used for making taxable outward supplies

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 11 April 2023

Any services provided by lawyer in capacity of lawyer is fall under RCM u/s 9(3).& as per Notification 13/17 CT rate RCM attracts

sabyasachi mukherjee (26263 Points)
Replied 11 April 2023

Not taxable outward supply but for the purpose of business and to the extent utilized.

Pankaj Rawat (GST Practitioner) (55037 Points)
Replied 14 April 2023

Dear Suraj

In addition to my reply:
As per S.no. 45 under Notification 12/2017 CT Rate :
Advocate services provided to Unregistered person or to Business entity whose aggregate turnover is below 20 lacs is exempted. So in where the recipient is Unregistered its cover under Exempted Supply ', Hence NO RCM.