Dated:- 26-9-2017 – Reverse Charge on Legal Services Central Government corrects the following three notifications by issuing corrigendum notifications dated 25-9-2017 with respect to reverse charge on legal services. Notification No. 10/2017 IGST – Dated: 28-6-2017 – Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act Notification No. 13/2017 CGST – Dated: 28-6-2017 – Categories of services on which tax will be payable under reverse charge mechanism (RCM) under CGST Act Notification No. 13/2017 UTGST – Dated: 28-6-2017 – Categories of services on which union territory tax will be payable under reverse charge mechanism (RCM) under UTGST Act Entry no. 3 of IGST and entry no. 2 o
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ce in any branch of law, in any manner and includes representational services before any court, tribunal or authority. . It appears that government has made an attempt to resolve the issues raised before the High Courts. But it is to be seen to what extent the aforestated corrected notifications by way of corrigendum notifications would address the following issue raised in the writ petition before the Delhi High Court [2017 (7) TMI 542 – DELHI HIGH COURT] One of the central issues that requires to be addressed is whether the impugned Notification No.13/2017 dated 28th and 30th June, 2016 cover all legal services not restricted to representational services rendered by legal practitioners. The ancillary question is whether there is any requi
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