GST on advocates working as LLP / Pvt Ltd company

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Hello,

As we know that, services provided by an Individual advocate / firm of advocate is exempt, if provided to specified categories of persons.

My queries are :
1. If advocates in form of LLP is providing services, is it covered under 'firm' ?
Will services provide by it to specified categories be exempt, or advocate LLP need to charge gst on it?

2. And what if advocates form a pvt ltd co. & Provide services?
Will pvt ltd advocate company reqd to charge GST on its invoice to customers?
Replies (5)
As per my View LLP is exempt like partnership firm, LLP also considered as Firm.

And in case of forming Co. Need to raise Tax Invoice as being a Business Entity.
Advocate Services is Exempted In hands of Service Provider. But, The same way It's taxable in the hands of Service Receiver and He will be pay Tax under RCM basis....
But if we see definition of person under Sec 2(84), LLP & Firm are separately stated. 

So, why Partnership firm will include LLP ?
Yes it was stated separately but many circumstances it was referred that LLP also considered as Firm in Sec:94, explanation given.
Yeah, thats why im in doubt that,
since its not specifically mentioned in exemption list that firm will include LLP too.


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