Rcm on legal services

343 views 9 replies
If a business entity has hired a senior advocate and that senior advocate hired another sr. advocate then who will bear gst , if the recipient sr. advocate has turnover more than 20lacs/ 10 lacs?
Replies (9)
The Business entity will pay GST under rcm basis...

Advocate to Advocate service is exempted...
Its a senior advocate
Advocate service is exempted to Advocates...
Exemption is in case of services by advocate other than senior to another advocate
No...

Advocate service is exempted if it's to advocates (senior or others).

But, The Service is Taxable (rcm) in the hands Service recipient...
I dnt think so.....exemption is only if other than snr provide service to other advocates.
Agree with Mr Raja ji

As per Entry 45 of Notification 12/2017 CT(r)

Services provided by Senior Advocate Exempted :

(i) any person other than a business
entity; or
(ii) a business entity with an aggregate
turnover up to twenty lakh rupees (ten
lakh rupees in the case of special
category states) in the preceding
financial year

Hence As per Above extract from Notification 12/2017 CT (r) , Senior Advocate to Senoir Advovate is exempted.
BE includes any person who is involves in business as per definition given in section 2 (17) of the CGST Act, 2017 , which is why services given by senior to other advocates whether individual or firms are taxable.
@ pankaj rawat
@ Jyoti Why dont you refer the above Notification all your doubts will clear

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