The tax department on Saturday clarified that legal services provided by advocates are covered under GST but the liability to pay the tax is on the client. After the Delhi High Court sough clarification whether legal services provided by advocates and law firms will be covered by the reverse charge mechanism under the Goods and Services Tax (GST) regime, the CBEC issued a statement saying, “There is no change made in taxation of legal services in the GST era.” legal services, including representational services, provided by advocated are covered under reverse charge of GST, it said.