Section 9(3) Reverse Charge on Advocate
Legal Service Provided
by Advocate or Advocate firm
to a Business Entity located in Taxable Territory
is covered in Reverse Charge
Note
- Only Legal Service Covered (Advice ,Consultancy in manner related to Court etc.)
- Other Service like Accounting Service not Covered.
- If Service Provided Outside India, then Reverse Charge Not applicable
- If Service Received to a non business, then also Reverse Charge not applicable