Reverse charge

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

05 July 2017 Whether GST is applicable under Reverse Charge on the fee payable to CAs and CS including advocates or only any specific class? Please suggest with reference to relevant section and rules....

Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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05 July 2017 Only on fee charged by an individual advocate of firm of advocates to a business entity. Inference - From 14th GST council meeting dated 19-5-2017.

Querist : Anonymous

Querist : Anonymous (Querist)

05 July 2017 What will be the implication of Section 9(4) of CGST Act, 2017 which states "The central tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both."

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Amol S Joglekar

Amol S Joglekar (Expert)
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05 July 2017 Services provided by a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of
legal services to-
(i) an advocate or partnership firm of advocates providing legal services;
(ii) any person other than a business entity; or
(iii) a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special category state) in
the preceding financial year; or
(c) a senior advocate by way of legal services to-
(i) any person other than a business entity; or
(ii) a business entity up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding
financial year;
Above mentioned legal services are exempt. Apart from that, RCM will come into play

Querist : Anonymous

Querist : Anonymous (Querist)

05 July 2017 Could not relate the above post with the query. Whether GST is applicable under Reverse Charge on the fee payable to CAs and CS including advocates or only any specific class? Please suggest with reference to relevant section and rules....

Amol S Joglekar

Amol S Joglekar (Expert)
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05 July 2017 yes, except as said in above post for legal services