Legal services provided by advocates covered under GST

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New Delhi: Finance Ministry today clarified that legal services provided by advocates are covered under GST but the liability to pay the tax is on the client.

On the issue of applicability of GST on Legal Services provided by individual advocates, including senior advocates and a firm of advocates, the Ministry said that there is no change made in taxation of legal services in the GST era.

It said, legal services, including representational services, provided by advocated are covered under reverse charge of GST. Reverse charge means the liability to pay tax is on the recipient of goods and services instead of the supplier.

It said, 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.