Travelling exp.

Travelling expenses paid to advocate, can rcm applicable👍
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Quick Summary
This discussion clarifies whether Reverse Charge Mechanism (RCM) applies to travel expenses paid to an advocate. It explains that travel costs are typically an integral part of legal services, even if billed separately. Therefore, these expenses are considered a composite supply and should be added to the value of consultancy services, making GST at 18% applicable under RCM.

Rcm not applicable
Here in this scenario travelling expenses are an integral part of legal services. Although a separate bill/invoice has been issued by the advocate, yet it is treated a composite supply. It is not practically possible for an advocate to represent the client in person in the court/semi judicial court without travelling. Such travelling expenses have to be added to the value of consultancy services. Hence GST @ 18% is applicable under RCM.

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