Gst reverse and applicabe Registration ( Law Firm & Lawyers

382 views

Save Share

AESTHETIC PEOPLE

23 Points Posted on 29 September 2022

Hello Gst Expect,

I understand that as lawyers and law firm we are exempted from gst and therefore we do not have registered in gst as normally Gst is charged on reversible. i have to request to all Gst expert help me in this matter :-

1. if we import and export legal services like Professional payment to lawyer , payment paid to foreign Legal Memebership, and other Fess received from Foreign County's.

- in this 1 point can be Charged reversal Machnisum by the firm
- Any judgement order by Gst Department

Thank you.

Replies (2)

Quick Summary

This discussion clarifies GST implications for lawyers and law firms, particularly concerning imported and exported legal services. While exporting services is zero-rated, importing services from non-taxable territories may require GST payment under the reverse charge mechanism (RCM), potentially necessitating GST registration. The advice also touches on HSN codes for operational expenses.

prasad Nilugal

GST Practitioner & Accounts

8998 Points Posted on 29 September 2022

Export of service is defined under section 2(6) of the IGST .

Import of service is defined under 2(11) of the IGST Act .

In Case of export, you fulfill all conditions in section 2(6) then, same will be Called Export of service, and export of service is Zero rated as per section 16 of the IGST Act (No GST) ,You Can either export by payment of IGST and claim refund, or submit LUT .

In Case of Import , if you fulfill all conditions in section 2(11) of the IGST Act , then same will be Import of service, and in this case., you are obtaining services from non taxable territory, so in my opinion as per notification 10/2017 IG Tax date 29/7/2017 (sr no 1) , your firm has to pay GST under RCM for import of service from non taxable territory . for that you have to take registration as well .

What you mentioned in the query regarding RCM ,that is applicable only for taxable territory.

please take others Opinion as well.