Question18:

 Kindly provide guidance on GST liability in case of Export of Legal services.

Answer: 

As per Section 16 of IGST Act, 2017 export of goods and or services is zero rated. You may export any service under LUT without payment of IGST or can export the service on payment of IGST and claim refund of IGST paid on completion of export. 
As regards exporting of legal service is concerned, it is assumed that the advocate will himself go abroad to render the service. In such a situation, both the supplier and the recipient of service would be located outside India, hence, there is no applicability of GST.
In case you are having any other situation in mind, please elaborate so that we may provide adequate answer.
We would like to point out that the export of service is subject to condition given in section 2 (6) of IGST ACt same is reproduced below:-
6) 'export of services' means the supply of any service when,''
(i) the supplier of service is located in India;
(ii) the recipient of service is located outside India;
(iii) the place of supply of service is outside India;
(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and
(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;
Please check whether all the above conditions are fulfilled. (Reply dt. 13/12/2017)