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❓Is GST applicable on advocate services?⚖️


✅ 1️⃣ Is GST applicable on advocate services?

Yes, but mostly under RCM (Reverse Charge Mechanism) 👇

👨‍⚖️ 2️⃣ Who gives the service?

  • Individual Advocate

  • Senior Advocate

  • Law Firm

🧾 3️⃣ Who receives the service?

  • 🏢 Business Entity (Company, Firm, LLP) → ✅ GST applies under RCM

  • 🧍‍♂️ Individual (non-business use) → ❌ No GST

🔁 4️⃣ What is RCM (Reverse Charge)?

📌 Recipient (client) pays GST to the government, not the advocate.

👉 Example: ABC Pvt Ltd takes legal advice from a lawyer.
💰 Fees: ₹1,00,000
🧾 GST @18% = ₹18,000
✅ ABC Pvt Ltd pays ₹18,000 as GST under RCM

📊 5️⃣ Can ITC be claimed?

✅ Yes, if used for business purpose
❌ No, if for personal matters

⚠️ 6️⃣ Important Points

✅ RCM applies only if client is a business entity
✅ Self-invoice must be prepared
✅ Report in GSTR-3B (Table 3.1(d))
✅ Claim ITC if eligible

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