Individual Advocates Including Seniors Exempted From GST Registration

In a decision taken in the 16th meeting of GST Council held on 11th of June,2017, the Council has decided to exempt individual advocates including Senior Advocates from GST registration.

As LiveLaw reported earlier, services provided or agreed to be provided to a person including a business entity with a turnover up to twenty lakhs in preceding financial year by an individual advocate or firm of advocates will continue to be service tax free under the new Goods and Services Tax regime also. Both direct and indirect legal services are not taxable.

Though the service tax is exempted for Senior Advocate providing service to Person and business entity with turnover less than twenty lakhs, the service provided by a senior advocate to an Advocate firm or Advocates is not exempted. Similarly, the services provided by an arbitral tribunal to any business entity whose turnover is less than twenty lakhs are also not taxable.

Read the decisions in regard to Services taken by the GST Council in the 16th meeting held on 11th of June 2017 here.