In a decision taken in the 16th meeting of GST Council held on 11th of June,2017, the Council has decided to exempt individual advocates including Senior Advocates from GST registration. 

Services provided or agreed to be provided to a person including a business entity with a turnover up to twenty lakhs in preceding financial year by an individual advocate or firm of advocates will continue to be service tax free under the new Goods and Services Tax regime also. Both direct and indirect legal services are not taxable. 

Though the service tax is exempted for Senior Advocate providing service to Person and business entity with turnover less than twenty lakhs, the service provided by a senior advocate to an Advocate firm or Advocates is not exempted. Similarly, the services provided by an arbitral tribunal to any business entity whose turnover is less than twenty lakhs are also not taxable. #casansaar (Source - LiveLaw.in)