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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