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When to pay RCM on Legal Services under GST?

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When to pay RCM on Legal Services under GST?

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  • #973
    Milan Tiwari
    Participant

    When to pay RCM on Legal Services under GST and in what conditions it is not required to be paid?

    #996
    gstdoctor
    Keymaster

    Notification No. 13/2017 – Central Tax (Rate) dated 28/06/2017 (RCM Notification) issued under Section 9(3) of the CGST Act 2017 provides for payment of GST under reverse charge mechanism for services supplied by an individual advocate including a senior advocate i.e. RCM on Legal Services.

    Notification No. 12/2017 – Central Tax (Rate) Sl. No. 45 provides for exemption in certain situations, the list of services where exemption is given is copied below

    Services provided by-
    (a) an arbitral tribunal to –
    (i) any person other than a business entity; or
    (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year;
    (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-
    (i) an advocate or partnership firm of advocates providing legal services;
    (ii) any person other than a business entity; or
    (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year;
    (c) a senior advocate by way of legal services to-
    (i) any person other than a business entity; or
    (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year.

    For more information, visit RCM on Legal Services.

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