GTA and Advocate

both r u registred no need to pay tax

but as per notification no. 13/2017 SN:2 Services supplied by an individual
advocate to Any business entity located in the taxable territory is taxable under RCM mechanism. GTA is an entity which is located in taxable territory.

is this notification irrelevant ?
or any else notification override this notification's provision ?

Services supplied by an Advocate to a business entity (having turnover >20L) is under reverse charge (Not. No. 13/2017 CT-Rate) but business entity (having turnover <20L and Unregistered persons) are exempted hence not liable to GST (Not. No. 12/2017-CT Rate)

what if GTA has turnover more than 20/10 lakhs .

as per noti no 12/2017 ser. provided by advocate to
1) other than business entity
2) business entity having t/o less than 20/10 lakhs
are exempt.

but in my case GTA is business entity having t/o more than 20/10 lakhs and also unregistered. THAN WHAT WILL BE PROVISIONS REGARDING GST (i.e. who will pay tax and at what rate)

Please explain with an example . it will very helpful.
Thank you so much in advance

please clarify !!
providing example is not necessary.
please just clarify without any example.

In case GTA having turnover >20L Reverse Charge provision applies and Notifications no. 13/2017 R/w section 24(1)(iii) and section 9(3) GTA is liable to get himself registered and pay GST under RCM. ☺️

In case GTA having turnover >20L Reverse Charge provision applies and Notifications no. 13/2017 R/w section 24(1)(iii) and section 9(3) GTA is liable to get himself registered and pay GST under RCM. ☺️

In case GTA having turnover >20L Reverse Charge provision applies and Notifications no. 13/2017 R/w section 24(1)(iii) and section 9(3) GTA is liable to get himself registered and pay GST under RCM.