Legal Services: As defined in Notification No. 12/2017 – Central Tax (Rate): 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.

Relevant Section: Section 9 of CGST Act 2017

Relevant Notification: Notification No. 12/2017 – Central Tax (Rate) dated 28/06/2017 (Exemption Notification)

Relevant Notification: Notification No. 13/2017 – Central Tax (Rate) dated 28/06/2017 (RCM Notification)

Relevant Corrigendum: Corrigendum to Notification No. 13/2017 – Central Tax (Rate) dated 25/09/2017

Notification No. 13/2017 – Central Tax (Rate) dated 28/06/2017 (RCM Notification) issued under Section 9(3) of the CGST Act 2017, as updated by Corrigendum to Notification No. 13/2017 – Central Tax (Rate) dated 25/09/2017, provides for payment of GST under reverse charge mechanism for services supplied by an individual advocate including a senior advocate i.e. RCM on Legal Services.

Sl. No.	Category of Supply of Service
2	“Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly.
	Explanation.- “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.”.

Exemption

Notification No. 12/2017 – Central Tax (Rate) Sl. No. 45 provides for exemption in certain situations, the list of services where exemption is given is copied below

Services provided by-

(a) an arbitral tribunal to –

• (i) any person other than a business entity; or
• (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year;

(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-

• (i) an advocate or partnership firm of advocates providing legal services;
• (ii) any person other than a business entity; or
• (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year;

(c) a senior advocate by way of legal services to-

• (i) any person other than a business entity; or
• (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year.

In view of the above, requirement of RCM on Legal Services can be checked.