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.