Advocate travelling bill, Goods and Services Tax - GST

[KARAN VERMA]

Advocate provide bill for his consultancy services and I have paid 18% RCM on this.

Now, advocate provide separate bill for his travelling, whether i have to pay RCM on travelling bill of advocate and at what GST rate ?

Posts / Replies

[KASTURI SETHI]

Here in this scenario travelling expenses are an integral part of legal services. Although a separate bill/invoice has been issued by the advocate, yet it is treated a composite supply. It is not practically possible for an advocate to represent the client in person in the court/semi judicial court without travelling. Such travelling expenses have to be added to the value of consultancy services. Hence GST @18% is applicable under RCM.