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  



  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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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 13 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.