Notification No. 10/2017 corrigendum 1
Date: December 25, 2017
Subject: Clarification and substitution of description of legal services under reverse charge.
Description:
This corrigendum substitutes the description of legal services under serial number 3 to clarify that services provided by an individual advocate, senior advocate or firm of advocates by way of legal services are covered under reverse charge. It also inserts a definition of “legal service” to remove interpretational ambiguity.
Issued for earlier notification?
Yes — corrigendum to Notification No. 10/2017–IGST (Rate).