Pankaj Rawat (GST Practitioner) 28 October 2019
No........ In term of Notification 12/2017 CT(r)
1. advocate services to person other than Business Entity is Exempted
2. If provided to business entity whose Aggregate turnover 40lac (Goods) & 20 lac (Services) is Exempted.
Hence its Exempted if it's to person not business Entity & if provided to Business entity it's Exempted only when turnover is below threshold limit of Registration , else in any other case, in term of Section 24 it's mandatory to obtain Registration