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?
(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