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The legal sector plays a vital role in justice, business contracts, and dispute resolution. But are legal professionals like advocates and lawyers required to charge GST? The answer depends on who they’re serving and what kind of legal services they provide. In this guide, we’ll explain the GST on advocate services in India, and how it applies to law firms, individual advocates, and clients.
Yes, legal services fall under the GST (Goods and Services Tax) regime. However, many advocate services are exempt, especially when provided by individual lawyers or law firms to specific types of clients.
Legal services include:
They fall under SAC Code 9982 (Legal and Accounting Services).
| Advocate Type | Client Type | GST Applicability |
|---|---|---|
| Individual advocate or partnership firm | Individual or business with turnover < ₹20 lakh | ❌ Exempt |
| Individual advocate or firm | Business entity (turnover > ₹20 lakh) | ✅ Taxable under RCM |
| Senior advocate | Any business entity | ✅ Taxable under RCM |
| Legal firm (providing corporate legal services) | Corporates or LLPs | ✅ Taxable (RCM or forward charge) |
Under RCM, the client (not the advocate) is responsible for:
| Service | GST Rate | Under RCM? |
|---|---|---|
| Legal advice by individual advocate | 18% | Yes (RCM) |
| Representation in courts/tribunals | 18% | Yes (RCM) |
| Corporate legal support (via law firm) | 18% | RCM or forward |
| Scenario | GST Status |
|---|---|
| Advocate services to individual clients | ❌ Exempt |
| Advocate services to business with turnover < ₹20 lakh | ❌ Exempt |
| Legal aid or government-appointed services | ❌ Exempt |
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Understanding the GST on advocate services in India is important for both lawyers and clients. While Goods and Services Tax (GST) mostly operates under RCM for legal professionals, businesses availing these services must remain compliant by paying and filing the GST themselves.
BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.