Taxability

This discussion explores the GST treatment when a senior advocate provides legal services to an individual advocate or a firm. It questions whether Goods and Services Tax (GST) should be charged under the reverse charge mechanism (RCM) or forward charge. The prevailing view suggests that such services are taxable, and under Section 24 of the CGST Act, the recipient advocate or firm must obtain GST registration and account for GST via RCM. The complexity increases when these services are further provided to a business entity or a non-business individual, raising questions about recipient identification and taxability thresholds.