An advocate doing GST return filing and Other GST, Taxation related works. He has also got registered as GST Practitioner under Advocate category. Can he liable for registration and tax under GST Act. if his turnover becomes Rs.20 Lakhs or more. Can he claim exemption as Legal Services by an advocate.

Reply— Under notification No.13/2017-Central Tax (Rate)] Dated: June 28, 2017 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 are covered under reverse charge.

As stated above only representational services are covered under RCM. No RCM applicable in case of consultancy and return filing services.

Advocate services are exempted under S.No.45 of Noti. No.12/2017-CT (Rate) (S.No.26) Dated: 28.06.2017. The term advocate is defined under notification no 12/2017-CT(Rate) dated 28.06.2017 as (b) “advocate” has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 (25 of 1961). As per section 2(1)(a) “advocate” means an advocate entered in any roll under the provisions of this Act. If you are covered under this definition, your services as an advocate are exempted and you need not to be registered under GST.