Legal Services and liability
Query (Issue) Started By: – Alkesh Jani Dated:- 4-5-2018 Last Reply Date:- 10-5-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Sir,
\nThe 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
\nQ.1. Whether this activity falls under Section 9 (3) or 9(4) of CGST Act,2017?
\nQ.2. If it falls under Section 9(3), then Govt. Department is required to take registration and pay appropriate GST on RCM basis?
\nQ.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 Disb<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o regiister under GST Act and pay the gist on RCM basis. This is my opinion. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uncil. As there is no notification issued in this regards, so recommendation only cannot be the base of exemption. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Legal Services and liability Query (Issue) Started By: – Alkesh Jani Dated:- 4-5-2018 Last Reply Date:- 10-5-2018 Goods and Services Tax – GSTGot 10 RepliesGSTSir, 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 … Continue reading “Legal Services and liability”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-11664","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11664","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=11664"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/11664\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=11664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=11664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=11664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nReply By Alkesh Jani:
\nThe Reply:
\nSir, 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.
\nReply By KASTURI SETHI:
\nThe Reply:
\nThe 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.
\nRead more at: http:\/\/www.taxscan.in\/legal-services-provided-govt-entities-service-providing-information-rti-act-exempted\/16379\/
\nReply By YAGAY and SUN:
\nThe R<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nSecond 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.
\nI am raising these queries just to enrich my knowledge.
\nThanks
\nReply By KASTURI SETHI:
\nThe Reply:
\nSh.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. I<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n