Corrigendum to Notification No. 13/2017 - Union Territory Tax (Rate)

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Corrigendum to Notification No. 13/2017 - Union Territory 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-Union Territory Tax (Rate), dated the 28^thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number

G.S.R. 704 (E), dated the 28^thJune, 2017, at page 53, 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 - Union Territory Tax (Rate)

Q1. What is the Corrigendum to Notification No. 13/2017-UT Tax (Rate)?

Answer: It is a clarification issued on 25 September 2017.
The corrigendum broadened and clarified the description of legal services covered under GST reverse charge and introduced a formal definition of legal services.

Q2. Why was the corrigendum necessary?

Answer: It removed ambiguity.
The original language focused heavily on representational services, while the revised wording clarified that legal advice, consultancy, and assistance are also covered.

Q3. Does the corrigendum impose a new tax?

Answer: No.
It clarifies the scope of an existing GST provision rather than introducing a new levy.

Q4. What is meant by legal service?

Answer: Legal service includes advice, consultancy, assistance, and representation.
The definition covers services relating to any branch of law and representation before courts, tribunals, or authorities.

Q5. Are law firms covered under the corrigendum?

Answer: Yes.
The revised wording specifically includes firms of advocates along with individual and senior advocates.

Q6. Are legal opinions covered?

Answer: Yes.
Legal opinions fall within legal advice and consultancy services.

Q7. Does GST apply only to litigation services?

Answer: No.
The corrigendum confirms that legal services extend beyond litigation and include advisory and consultancy functions.

Q8. What is Reverse Charge Mechanism?

Answer: Under RCM, the recipient pays GST.
Instead of the service provider paying GST, the tax liability shifts to the recipient under specified circumstances.

Q9. Who should review this corrigendum carefully?

Answer: Businesses receiving legal services.
Finance departments, tax teams, advocates, and compliance professionals should understand its implications.