Do advocates have to register under GST?

An advocate whose supplies are wholly under reverse charge or exempt is generally not required to register for those supplies; check with a chartered accountant for your position.

Who pays GST on legal fees charged to a company?

The company, under reverse charge.

Is GST charged on legal fees to an individual client?

No, legal services to a person other than a business entity are exempt.

GST on advocates' fees: reverse charge and exemptions

When an advocate's services attract GST, who pays it under reverse charge, and what an advocate's invoice should say.

Updated 31 Oct 2026 · General information, not legal advice for a particular case.

Reverse charge for business clients

Legal services supplied by an individual advocate (including a senior advocate) or a firm of advocates to a business entity in the taxable territory are under reverse charge: the business entity, as the recipient, pays the GST — Notification 13/2017-Central Tax (Rate), entry 2. The advocate's invoice carries no GST but should state that tax is payable by the recipient under reverse charge.

Exempt services

Notification 12/2017-Central Tax (Rate), entry 45, exempts legal services by an advocate or a firm of advocates to another advocate or firm, to any person other than a business entity, and to a business entity whose turnover in the preceding year was within the threshold for exemption from registration. Services by a senior advocate are exempt to persons other than business entities and to small business entities in the same way.

What the invoice should show

Name, address and, if registered, GSTIN of the advocate or firm.
Invoice number and date; the client's name, address and GSTIN if any.
Description of services with SAC 9982 (legal services); 998212 is commonly used for legal advisory and representation in fields other than criminal law.
The note on reverse charge or exemption, and the amount in words.

Check with your accountant

Registration, turnover thresholds and the treatment of mixed supplies depend on facts. Confirm the position with a chartered accountant.

Frequently asked questions

Do advocates have to register under GST?: An advocate whose supplies are wholly under reverse charge or exempt is generally not required to register for those supplies; check with a chartered accountant for your position.
Who pays GST on legal fees charged to a company?: The company, under reverse charge.
Is GST charged on legal fees to an individual client?: No, legal services to a person other than a business entity are exempt.