SIR, A COMPANY REGISTERED IN UTTARAKHAND TAKE SERVICES OF 1) ADVOCATE LOCATED IN DELHI FOR THERE CASES IN SUPREME COURT. HERE ADVOCATE IS NOT REGISTERED UNDER GST 2) ARCHITECT GIVES CONSULTANCY FOR THERE DAM LOCATED IN UTTARAKHAND. THEY ARE UNREGISTERED AND ARE FROM DELHI 3) ENGINEERS FOR THRE DAM LOCATED IN UTTARAKHAND. THEY ARE UNREGISTERED AND ARE FROM DELHI PLEASE TELL POINT WISE WHAT TAX WILL BE IMPOSED ON ALL THESE 3 I.E. EITHER IGST OR CGST & SGST, WHAT WILL BE THE RATE OF TAX AND PLEASE PROVIDE SECTION, RULE, NOTIFICATION, JUDGEMENT FOR THE SAME

Reply—Services provided by an individual Advocate including a senior Advocate or firm of Advocates by way of legal services, directly or indirectly to Any busniess entity located in the taxable territory is covered under reverse charge mechanism, the recipient is liable to pay tax instead of service provider. (Refer notification No.13/2017-Central Tax (Rate) Dated: June 28, 2017). IGST is required to be paid as location of supplier and place of supply is in different state (Uttarakhand and Delhi). 

As per Section 12 of IGST Act, the Place of supply of services, except the services specified in sub-sections (3) to (14) made to a registered person shall be the location of such person. Therefore, in your case IGST will be payable.

However, as per notification no.12/2017-CT (Rate) dated 28.06.2017, Advocate services provided to business entity having turnover upto 20 lac are exempted from tax. 

There will be no liability to pay GST on services receiving from unregistered architect and engineers.