The CBEC has issued a corrigendum to Notification No. 13/2017 dt. 28 June 2017 (Central/ Integrated/ UT Tax Rate) to cover all legal services under RCM by making change in Description of ‘Legal Services’ for the purpose of applicability of GST, as under:
Existing: (at Sl. No. 2 of above Notification)
“Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such 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.”,
To be read as:
“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.”.