Govt. issues corrigendum on "legal services" reverse charge taxation
Govt. issues corrigendum to Notification Nos. 13/2017-Central Tax (Rate), 10/2017-Integrated Tax (Rate) and 13/2017-Union Territory Tax (Rate) in respect of legal services; Accordingly, “Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly” will be taxable on reverse charge basis; As per the Explanation thereto, “legal service” means any service provided in relation to advice, con...