Legal services

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"Services provided by a Senior advocate to advocate or firm of advocates"

RCM or Forward charge?
Replies (9)
RCM not applicable for advocate services to another advocate.

RCM is applicable for advocate sevice

Yes... I fully agreed this "RCM is applicable for advocate sevice"...

But,
No RCM for Advocate to Advocate.
then how gst will be levied
Advocate service is exempted In his hands of Service provider...

RCM not applicable for following ways

Advocate to Advocate...
GTA to GTA...
it is specifically said that such type of service is not exempted
(it is specifically said that such type of service is not exempted)
where is said?
Service provided by Senior Advocate to Advocate/Firms of Advocate is exempt vide Notification No. 12/2017, CT, dated 28.06.2017.

In other cases RCM applicable
service provided by advocate to advocate is exempt. But service provided by senior advocate is exempt only in 2 cases as follows-
1. provided to any person other than business entity
2. provided to business entity having aggregate turnover less than 20 lakhs(Rs 10Lakhs in specified category states) in preceeding FY
So if we interpretate the case if senior advocate provide to advocate having agreegate turnover less than Rs.20lakhs (rs. 10lakhs in specified category states) then & then service is exempt.


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