RCM applicability on legal services challenged in Delhi high court
In an order to the petition raised by J.K. Mittal Delhi high court has asked Central and State governments to clarify that whether all the legal services provided by the firm or individual practitioners are in the net of reverse charge mechanism.
J.K. Mittal also challenged the constitutional validity of the notifications being issued in respect of Goods and Service Tax.
“If in fact all legal services are to be governed by the reverse charge mechanism, then there would be no purpose in requiring legal practitioners and law firms to compulsorily get registered under the Central Goods and Services Tax (CGST), Integrated Goods and Services Tax (IGST) and/or Delhi Goods and Services Tax (DGST) Acts,” the court observed.
Read the copy of order below:
Leave a Reply