MoF corrigendum expands definition of legal services for CGST

The Ministry of Finance, through its corrigendum dated September 25, has expounded on the definition of legal services provided by advocates including senior advocates, for the purposes of imposition of GST on such services..The corrigendum states that for the purposes of taxation, such services should be read as “services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly”..It further states that,.“Legal service means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.”.The corrigendum is in reference to the June 28 notification issued by the Ministry of Finance, wherein it had notified that the GST on services provided by lawyers including Senior Advocates and law firms would be applicable on a ‘reverse charge’ basis..However, the June 28 Notification only refers to representational services provided by advocates and senior advocates, while the Corrigendum expands the definition of legal service to include advice, consultancy or assistance in any branch of law, in any manner and includes representational services..The June 28 notification had mentioned the services of advocates, for the purposes of CGST, as follows,.“Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity.”.Read the Corrigendum.Read June 28 Notification