Stamp paper purchase from advocate is liable to GST under RCM. Invoice of advocate is Rs. 11,000/- including court fee and some other liaising expenses like travelling, however face value of stamp paper is 10,000/- Kindly advice.

Reply—Provision of reverse charge is not applicable on purchase of stamp paper.

Services supplied by an individual Advocate including a senior Advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, attracts provision of reverse charge mechanism u/s 9(3) of CGST Act. refer notification no. 13/2017 central tax rate dated 28.06.2017. According to this notification, tax under reverse charge is payable by any business enity located in the taxable territory.

Business Entity has been defined as --Business entity having turnover below 20 lac are not liable for registration and payment under RCM since in exemption notification no.12/2017-CT (Rate) dated 28.06.2017