Goods and Services Tax – Started By: – Alkesh Jani – Dated:- 4-5-2018 Last Replied Date:- 10-5-2018 – Sir, The Standing Counsel providing legal service i.e. to say representational service, to the Govt. Department or to the Board and bill is raised in the name of HOD of the Govt. Department. Now the query is Q.1. Whether this activity falls under Section 9 (3) or 9(4) of CGST Act,2017? Q.2. If it falls under Section 9(3), then Govt. Department is required to take registration and pay appropriate GST on RCM basis? Q.3. If the answer to Q.2 above is Yes and if Department has not obtained registration then SCN is required to be issued to HOD or DDO (Drawing and Disbursement Officer)? Thanks in Advance – Reply By KASTURI SETHI – The Reply = RC
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By Alkesh Jani – The Reply = Sir, Thanks for reply, if RCM is restricted to business entity only,then will that services will fall under Section 9(4) of CGST, Act, 2017? (as per definition person includes Govt.) and as there is no exemption in this regards. – Reply By KASTURI SETHI – The Reply = The 25th Goods and Services Tax (GST) Council meeting recommended the Central Government to exempt legal services provided to Government, Local Authority, Governmental Authority and Government Entity.Read more at: http://www.taxscan.in/legal-services-provided-govt-entities-service-providing-information-rti-act-exempted/16379/ – Reply By YAGAY and SUN – The Reply = We endorse the view of Kasturi Sir. The 25th Goods and Services Tax (GST) Council meet
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the base of exemption. Second query can be raised is, if legal services are under RCM for business entity, then will it be under forward charge for Charitable Trust, Society, NGOs, non-profit companies, which are not business entity, and can be covered under Section 9(1) of CGST Act,2017. I am raising these queries just to enrich my knowledge. Thanks – Reply By KASTURI SETHI – The Reply = Sh.Alkesh Jani Ji,. Logically legal services should come under forward charges for the categories you have mentioned but I could not trace out the basis. Secondly, notification must have been issued by now because yesterday 27th meeting has been held. If not, matter should be brought to the notice of GST Council. – Reply By YAGAY and SUN – The Reply = We a
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