This corrigendum amends the description of legal services under Sl. No. 2 of Notification No. 13/2017 to clarify that “legal services” include advice, consultancy, assistance and representational services before any court, tribunal or authority. The correction removes ambiguity regarding the scope of services covered under RCM.

Issued for earlier notification?
Yes — corrigendum to Notification No. 13/2017–Central Tax (Rate).