Advocates has privilege of not to pay GST on their output supply, while the taxes on their supplies has to be paid by recipient under Reverse Charge Mechanism (RCM).
Let us discuss in Frequently Answered Questions (FAQ) format for more clarity and understanding: –
Advocate :- As per Para 2(b) of Notification No. 12/2017 -Central Tax (Rate), “Advocate” has the same meaning as is assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 (25 of 1961); “
Advocate” means an advocate entered in any roll under the provisions of this Act (Section 2 (a) of Advocates Act,1961) and “Roll” means a roll of advocates prepared and maintained under this Act. (Section 2 (k) of Advocates Act,1961).
Read on me: https://taxguru.in/goods-and-service-tax/gst-individual-advocates-including-senior-advocates-firm-advocates.html
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