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TMI BlogLiability of GST on legal charges paid outside indiaX X X X Extracts X X X X X X X X Extracts X X X X ..... Sir, A person availed legal assistance in the form of consultancy and representation in the foreign courts from an advocate of the foreign country. The payment towards legal charges was paid from India. Is GST applicable either as Reverse Charge as applicable to advocate services or Forward charge considering as import of service. - Reply By Shilpi Jain - The Reply = The location of suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is outside India. PoS - In India Inter-State supply so IGST to be paid under RCM - Reply By Rajagopalan Ranganathan - The Reply = Sir, The service availed is consultancy and representation in foreign courts. Therefore the place of supply of service is in non-taxable place. Therefore no gst is payable in India whether under RCM or forward charge. - Reply By SATYAPRASAD KOLLURU - The Repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y = Thank you sir. - Reply By KASTURI SETHI - The Reply = GST is applicable under RCM. - Reply By Ganeshan Kalyani - The Reply = In service tax there was a provision where if the service receiver and service provider both are in non taxable territory then service tax was not applicable. - Reply By KASTURI SETHI - The Reply = In this context, the following decision of AAR Madhya Pradesh is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant to go through :- Citation : 2019 (9)TMI 694-AAR Madhya Pradesh. Applicant : Directorate of Skill Development Global Skill Development Park. - Reply By Praveen Nair - The Reply = I would agree with Mr. Ranganathan. RCM is not applicable in the given case. The case cited by Mr. Sethi pertains to the service offered in India, hence not applicable. - Reply By SATYAPRASAD KOLLURU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - The Reply = My research indicates that GST is not payable for the following reasons. 1. The service provided by the overseas advocate will not attract GST under RCM, since he is not an advocate as per Indian Advocates Act 1961. 2. As per Sec 13(3)(b) of IGST Act, the place of supply is the place where the services are actually performed. i.e outside taxable territory. 3. The transa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction only complies 2 conditions out of 3 conditions to be complied for import of service. Hence GST is not payable. Please comment whether I am correct or not. - Reply By KASTURI SETHI - The Reply = GST is applicable. Whether to pay or not is up to the querist ? Risk is yours. Sufficient material has already been posted. - Reply By atul rathod - The Reply = I beg to differ from your vie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w Mr. Satya Prasad Kolluru. As per my understanding Sec 13(3)(b) would be applicable where recipient or person on behalf of the recipient has be available physically with the supplier for the supply. Advocate service can be even provide without physical appearance of recipient. Therefore it would not be applicable. Therefore POS would be in India [13(1)] location of recipient is in India ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Liable under RCM. - Reply By Ganeshan Kalyani - The Reply = GST is not applicable in this case. - Reply By KASTURI SETHI - The Reply = If wrong decision arrived at, the defaulter will have to face the music in the form of interest and penalty. - Liability of GST on legal charges paid outside india - Query Started By: - SATYAPRASAD KOLLURU Dated:- 15-9-2019 Goods and Services Tax - GST - Go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 12 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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