RCM on legal & professional fees

dear sir,
plz clearrfy the RCM for legal and professional fees it's applicable only advocate or CA plz clearrfy deeply
Replies (2)
Quick Summary
This discussion clarifies the applicability of the Reverse Charge Mechanism (RCM) under GST for legal and professional fees. It confirms that RCM is specifically applicable to legal services provided by advocates, as per Notification No. 13/2017. Professional services, such as those provided by Chartered Accountants (CAs), are not covered under Section 9(3) of the CGST Act for RCM purposes.

RCM not applicable on professional fees to CA

Legal Fees paid to Advocate

Please provide legal service details
It's applicable only for legal services ( Services of Advocates ) as per Notification No. 13/2017 - Central Tax ( Rate ), dated 28th June 2017, notified U/s 9(3) of the CGST Act 2017.

Professional Services like CA Services are not covered within the ambit of Section 9(3) of the CGST Act 2017 for the purpose of RCM.

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