Levy of GST – Reverse Charge on Legal Services – Services provided by an individual advocate including a senior advocate or firm of advocates – Corrigendum notifications issued
Notification No. 10/2017 – Dated: 28-6-2017 – Categories of services on which integrated tax will be payable under reverse charge mechanism (RCM) under IGST Act Integrated GST (IGST) Rate
GST
Notifications
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
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service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity.”,
read
(2)
“Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly.
Explanation.- “legal service” means any service provided in relation to advice, consultancy or assistance 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 woul
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