Important Keyword: GST legal services RCM India, corrigendum GST notification 13/2017, advocate GST reverse charge, legal consultancy GST India, RCM legal services GST,
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[F. No. 336/20/2017- TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 25th of September, 2017
Corrigendum to Notification No. 13/2017- Central Tax (Rate)
GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GSR......(E). - In the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 13/2017-Central Tax (Rate), dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 692 (E), dated the 28thJune, 2017, at page 161, in the Table, against serial number 2, in column (2), for -
| (2) |
| “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.”, |
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| (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.”. |
(Ruchi Bisht)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Corrigendum to Notification No. 13/2017 – Central Tax (Rate)
Q1: What is corrigendum to Notification 13/2017?
Answer: It expands legal service scope.
It clarifies that all legal services fall under RCM.
Q2: What changed in legal services?
Answer: Definition expanded.
Now includes advice, consultancy, and assistance.
Q3: Who pays GST on legal services?
Answer: Business entity pays GST.
RCM applies on recipient.
Q4: Does lawyer charge GST?
Answer: Usually no.
Recipient pays under RCM.
Q5: Are consultancy services covered?
Answer: Yes, fully covered.
All legal consultancy falls under RCM.
Q6: Is court appearance required for RCM?
Answer: No.
Even non-litigation services are covered.
Q7: Can ITC be claimed?
Answer: Yes.
GST paid under RCM is eligible for ITC.
Q8: What if GST not paid?
Answer: Demand may arise.
Non-compliance leads to penalty.
Q9: Is this still applicable?
Answer: Yes, active.
Forms part of RCM framework.
Q10: Are law firms included?
Answer: Yes.
Both individual advocates and firms are covered.
Q11: What is “legal service”?
Answer: Broad definition.
Includes any service related to law.
Q12: Does this apply to individuals?
Answer: No, mainly businesses.
RCM applies to business entities.
Q13: Is GST charged twice?
Answer: No.
Only recipient pays GST.
Q14: Why was corrigendum needed?
Answer: To remove confusion.
Earlier wording was limited.
Q15: Where to get GST help?
Answer: Professional support helps.
Many businesses rely on experts.
Download PDF: Corrigendum to Notification No. 13/2017 – Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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