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e) Partnership firm
f) Registered casual taxable person

02. Section 9(3):- RCM for notified supply of goods or services
(RCM for notified supply of goods N.A. at inter level)
Legal Services by Advocates

CCP 03.02.04.00
V'Smart Pvt. Ltd., Pune had appointed a senior advocate Ms. Pooja for representation of company's
legal matter at Delhi. Determine who is liable to pay the GST? Would your answer differ if V'Smart
Pvt. Ltd. appoints local advocate Mr. Sagar who further appoints Ms. Pooja for representation?

Answer:
Legal Provision:-
Ü As per section 9(3) of CGST Act,2017, if legal services are provided by an individual advocate including
a senior advocate to any business entity located in the taxable territory, then the GST is payable on

reverse charge basis by recipient.
Ü Legal services include representation made on legal matters.
Discussion & Conclusion:-

i) In the given case, Pooja is a senior advocate providing representational service to a business entity i.e.,
V'Smart Pvt. Ltd., Pune. Therefore, V'Smart Pvt. Ltd. is be liable to pay GST under reverse charge for
services provided by Ms. Pooja.
ii) No because the liability to pay GST will be on V'Smart Pvt. Ltd. only eventhough Ms. Pooja is appointed
through another local advocate Mr. Sagar.

Services by Government
CCP 03.02.05.00
"Under the GST law, taxes on taxable services supplied by the Central Government or the State

Government to a business entity in India are payable by recipient of services".
State the exceptions of the above statement (CA Inter May 22 Exam)
Answer:-
As per section 9(3) of CGST Act, Services supplied by the Central Government or State Government to a

business entity in India are payable by the Recipient of services except:
1) Services of renting of immovable property to an unregistered business entity
2) Services by the Department of Posts and the Ministry of Railways (Indian Railways);
3) Services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport

4) Services of transport of goods or passengers

Services by Renting on residential Dwelling

CCP 03.02.5.01
Mr. Ram has 4 flats & 2 shops in Pune. He has given all flats & Shops on rent as follows:-

a) Flat 1 is given on rent to Mr. B (Salaried person) for his residence purpose
b) Flat 2 is given on rent to XYZ Ltd. (reg. in GST) company is using as guest house for residence
purpose

c) Flat 3 is given on rent to Mr. C a CA(unregistered person), who is using it for official purpose

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