13 April 2019
As per Notification No. 13/2017- Central Tax (Rate) New Delhi, the 28th June, 2017 "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. " My query is whether only services provided by an advocate which results in representation before any court, tribunal or authority are liable to gst under reverse charge or all legal services are liable to gst under reverse charge?