Legal
services, which includes representational services, provided by Advocates, are
under reverse charge, clarifies Finance Ministry; Govt. clarifies that legal
service has been defined to mean 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; Further,
states that the words "by way of legal services", appearing in
Notification No. 13/2017-Central Tax (Rate), apply to an individual advocate,
senior advocate and firm of advocates; Hence, legal services provided by either
of them are liable for payment of GST under reverse charge by the business
entity : Finance Ministry Press Release
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