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Legal services are essential for individuals and businesses alike. But are they taxable under GST? The answer depends on who is providing the service and who is receiving it. This guide breaks down the gst on advocates, its applicability, and how lawyers and clients should manage it.
Yes, but with important exemptions.
As per GST rules, individual advocates and law firms are covered under GST, but the responsibility to pay tax lies with the recipient of the service, not the advocate. This is done through a mechanism called Reverse Charge.
| Service Provider | Recipient | GST Applicable? | Who Pays GST? |
|---|---|---|---|
| Individual Advocate | Individual (non-business) | ❌ No | – |
| Individual Advocate | Business Entity (Registered under GST) | ✅ Yes (RCM) | Client |
| Law Firm | Registered Business | ✅ Yes (RCM) | Client |
| Advocate/Law Firm | Government or Court | ❌ No (Exempt) | – |
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The gst on lawyers fees in india is:
This tax is not collected by the lawyer. Instead:
| Advocate Type | GST Registration Required? |
|---|---|
| Individual Advocate | No (if only legal services) |
| Law Firm | No (if only legal services) |
| Advocates with other taxable income | Yes |
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If you are a business client:
Understanding the gst on advocates helps both legal professionals and their clients stay compliant. While most advocates are exempt from registration, businesses must handle GST payments under RCM properly.
BUSY is a simple, yet powerful GST / VAT compliant Business Accounting Software that has everything you need to grow your business.