Legal service is a service provided by lawyers or advocates in regards to consultancy or assistance in any branch of law in any manner and also includes representational services in any court or tribunal
GST is applicable on providing legal services.
Is GST Registration Required
GST registration is required if an advocate, senior advocate or firm of advocate provides legal services (exempt as well as taxable services) and he meets one or both of the below conditions:
- Turnover exceeds the GST registration threshold
- Tax is to be paid on forward charge
- Also, if legal services are provided to a corporate body with turnover exceeding Rs 40 lakh, then GST is applicable on reverse charge basis.
Exemptions available on Advocate Services
Below are the exemptions available to advocates, senior advocates and firm of advocates for providing legal services:
Service provided by an individual advocate or firm
- Individual advocate or firm of advocates
- Senior advocate
- To a business entity who is eligible for exemption from registration under the CGST Act, 2017.
- To any government entity
- Non-business entity
Services provided by senior advocate
- To a business entity who is eligible for exemption from registration under the CGST Act, 2017.
- To any government entity
- Non-business entity
