CLARIFICATIONS REGARDING APPLICABILITY OF GST ON CERTAIN SERVICES
GST is applicable on services provided by an individual advocate or a firm of advocates.
Legal services provided to a business entity are also subject to GST.
Services provided by a senior advocate to an advocate or a firm of advocates are exempt from GST.
Services provided by an arbitrator or an arbitral tribunal are exempt from GST.
Services provided by a mediator or a conciliator are exempt from GST.
Services provided by a notary public are exempt from GST.
Services provided by a trademark or a brand name registration agency are subject to GST.
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