Here in this scenario travelling expenses areĀ an integral partĀ of legal services. Although a separate bill/invoice has been issued by the advocate, yet it is treated a composite supply. It is not practically possible for an advocate to represent the client in person in the court/semi judicial courtĀ without travelling.Ā Such travelling expenses have to be added to the value of consultancy services. Hence GST @ 18% is applicable under RCM.