GST in legal consultancy

Please refer GST tax rate on lawyers.

GST rate for lawyers is kept at 18% with full ITC.

However following legal services are exempted from tax.

Services provided by-

1. An arbitral tribunal to -
   1. Any person other than a business entity; or
   2. A business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year;
2. A partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-
   1. An advocate or partnership firm of advocates providing legal services;
   2. Any person other than a business entity; or
   3. A business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year; or
3. A senior advocate by way of legal services to-
   1. Any person other than a business entity; or
   2. A business entity up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year;