| 9982 |
Services provided by-
(a) (a) an arbitral tribunal to –
(i) any person other than a business entity; or
(ii) a business entity with an aggregate turnover up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017);
(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;
(b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to-
(i) an advocate or partnership firm of advocates providing legal services;
(ii) any person other than a business entity; or
(iii) a business entity with an aggregate turnover up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017);
(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;
(c) a senior advocate by way of legal services to-
(i) any person other than a business entity; or
(ii) a business entity with an aggregate turnover up to such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017);
(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.
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CGST - Nil%
SGST - Nil%
IGST - Nil%
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