Reverse Charge Machanism.

whether RCM is applicable on legal services provided by individual to corporate body or not.
Replies (1)
Dear Avinash,

CBIC vide Sl. No. 2 of Notification No. 13/2017- Central Tax (Rate) dated 28.6.2017 as amended under which

"Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly to any business entity located in the taxable territory.gst is payable .by such entity under Section 9 (3) of CGST Act, 2017.

Hence, as per you query the RCM applicable in your case.

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