1. Vide entry no. 45 of Notification no. 12/2017-CT(R) dated 28.06.2017 as amended w.e.f. 25.01.2018 following services are exempted from the levy of GST.
Legal Services provided by:-
(a) An arbitral tribunal
(b) A partnership firm of Advocates or an individual as an Advocate
(c) Senior Advocate
to Central Government, State Government, Union Territory, Local Authority, Government Authority and a Government Entity.
2. Thus, CG, SG, UT, Local Authority, Government Authority and a Government Entity, are not required to pay GST under RCM on legal services received from above said persons (wherever applicable being a business entity).
– Team ALA Legal