Goods and Services Tax (GST) has replaced the Indian indirect taxation system that previously comprised of different taxes like service tax, VAT, Excise Duty, Customs Duty, etc. The present GST regime in India is divided into four tax brackets ranging from 5% to 28%. The impact of new GST system in India is also visible on the legal community as the question whether there is applicability of GST on advocates, services provided by lawyers, or legal advisors and law firms are taxable under the GST system.