Here’s some good news for independent lawyers across India — if you’re practicing law on your own, you won’t have to worry about paying GST or service tax on the services you provide. Yes, you read that right. Lawyers who are running individual practices and not operating through a law firm or company are now exempt from these taxes.
The clarification came straight from the tax authorities, who have confirmed that legal services provided by individual advocates — including senior advocates — are not subject to GST when they’re offered to any person (not just businesses or corporates). This exemption also applies to services provided to the judiciary or other advocates.
So, what exactly does this mean?
If you’re a lawyer running your own solo practice, not part of any firm, and offering your legal expertise directly to clients — whether individuals, businesses, or the courts — you’re not liable to charge or pay Goods and Services Tax (GST) or the earlier Service Tax. That’s a significant relief, especially for younger or independent advocates who are still building their practice and juggling expenses.
Why is this important?
Legal professionals have long argued that taxing legal services, especially at the individual level, creates an unnecessary burden on both lawyers and their clients. This move is being seen as a step towards keeping access to justice affordable and ensuring that independent legal practitioners aren’t pushed into financial strain due to tax compliance issues.
Just to be clear — who is still liable to pay?
If you’re a legal firm or a company offering legal services commercially, GST still applies. This exemption is specifically meant for individual advocates who are not operating as part of a formal business entity.
This clarification brings much-needed clarity and peace of mind to thousands of advocates across the country.
