If advocates are registered under Gst then they either charge GST on the invoices or recepient (business entity) is liable to pay tax?
Whether they are entitle to claim ITC on inward supplies if they are registered person under GST?
Services of Advocate as specified in N. No. 12/2017 - Central (Rate) are covered by Section 9(3) of CGST and 5(3) of IGST Act
Tax cannot be paid under Forward Charge for these services
Even if the advocate charges GST on his invoice, the liability of the recipient to pay tax under RCM is not discharged
An advocate can charge GST on Forward Charge on services other than those specified u/Noti.12/2017 and 13/2017 - Central (Rate)
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