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  

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Note 

  1. Only Legal Service Covered (Advice ,Consultancy in manner related to Court etc.)
  2. Other Service like Accounting Service not Covered.
  3. If Service Provided Outside India, then Reverse Charge Not applicable
  4. If Service Received to a non business, then also Reverse Charge not applicable 

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