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MGST: Reverse charge on services provided by Individual Advocate

No. MGST- 1017/C.R. 171 /Taxation-1.Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly,

Corrigendum to Notification No. 13/2017- State Tax (Rate). Applicability of Reverse charge in respect of services provided by Individual Advocate.

FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Raj guru Chowk, Mantralaya,
Mumbai 400 032, dated the 27th September 2017

CORRIGENDUM

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. MGST- 1017/C.R. 171 /Taxation-1.—In the Government Notification of the Finance Department No. MGST-1017/C.R.103(12)/Taxation-l [No. 13/2017- State Tax (Rate)], dated the 29th June, 2017, published at page 120 and 121 in the Maharashtra Government Gazette, Part IV-B, Extra-Ordinary No. 182, dated the 29th June, 2017, in the Table, against serial number 2, in column (2), for—

(2)

“Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, or by a firm of advocates, by way of legal services, to a business entity.”,

read
(2)

“Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly.

Explanation.—“legal service” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority.”.

By order and in the name of the Governor of Maharashtra,

R. D. BHAGAT,
Deputy Secretary to Government.

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