2017 (9) TMI 1165 – DELHI HIGH COURT – 2017 (4) G. S. T. L. 435 (Del.) , [2017] 1 GSTL 36 (Del) – GST on legal services – Issuance of two fresh Notifications by Central Government by way of corrigendum – N/N. 8 and 13/2017–Central Tax (Rate) dated 28th June, 2017 – legal services being taxable on reverse charge basis – the Govt. of NCT of Delhi has also to issue a notification on the same lines by way of corrigendum to N/N. 13/2017-State Tax (Rate) dated 30th June, 2017 – Held that: – The issue concerning exemption of lawyers from registration under Section 23 (2) of the CGST Act; the position concerning those lawyers whose registration under the Finance Act 1994 has ‘migrated’ to the CGST Act in terms of Section 22(2) thereof and other is
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Advocates with Mr. S.K. Kamra, Assist. Commissioner in person, Through: Mr. Atmaram N.S. Nadkarni, ASG, Mr. Sanjeev Narula, CGSC, Mr. Salvadom Santosh Rebellor and Ms. Sneha Prabhu Tendular, Mr.Ajit Yadav, Mr. Gautam Sharma, Mr. Abhishek Bhardwaj, Advocates for R-1 & R-3 ORDER 1. Mr Atmaram N.S. Nadkarni, learned Additional Solicitor General of India, makes a statement that the Central Government will issue two fresh notifications, by way of corrigendum to Notification Nos. 8 and 13/2017 – Central Tax (Rate) dated 28th June, 2017, which will be fully consistent with the decision of the GST Council as reflected in paras 10.10, 10.10.1 and 10.10.2 of the minutes of the 14th GST Council meeting held on 19th May, 2017 (which were approved
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