Q.668 Is the rcm applicable on govt fee paid outside India for registration of patents ? The invoice raised by Indian lawyer without their fee ?

Ans. Services provided by an individual advocate including a senior advocate or firm of advocates by way of legal services, directly or indirectly to any business entity located in the taxable territory is covered under RCM. 

Q. 667 WHETHER RCM IS APPLICABLE ON PROFFESIONAL FEE ?

Ans. Only professional services mentioned in RCM notification no. 13/2017- CTR is covered.

Q. 666 What is the GST rate & HSN for Home health care services , Which includes following services. Home nursing, Elder care baby care ICU setup at home Rent of medical equipment lab test xray, ECG etc

Ans. You can follow the link mentioned below. https://taxo.online/hsn-sac-rate-finder/