Taxability

As Senior Advocate proving services to Advocate or Advocate firm, services are not exempt. Hence In term of Section 24 of CGST Act , the Recepeint of such services is required to mandatory obtain GST Registration & RCM need to be done .

If under the above said scenario senior advocate is providing legal services to individual or firm of advocate which further providing legal services to business entity whose T/O in PFY is more than limit of registration then how this transaction is taxable under GST? How receipient is determined under this case?
If instead of business entity under above said case there is an individual non business entity how this transaction is taxable under GST.

In my opinion, there will be 2 different transactions.

Senior advocate giving services to individual/ firm. Firm is liable to pay GST under RCM.

Firm providing services to business entity. Business entity is liable to GST under RCM.

if he providing to individual (not business entity) then its exempted, question threshold limit as per section 22 is not applicable.

& in case providing to firm, then firm is liable to obtain registration, irrespective of turnover as section 24 of cgst act is invoked

How the income is computed of trust not registered us 12 AA of IT ACT 1961 but engaged in charitable activity