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I'm a lawyer in India doing document review for a US law firm: what applies?

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Editorial team, serviceexportguide.com
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Editorial team
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Short answer

Remote document review, contract abstraction or legal research for a law firm located in the US is usually an export of services, because the place of supply is the recipient's location under section 13(2) of the IGST Act.12 DGFT maps legal advisory and documentation services to purpose code P1004, each invoice needs an Export Declaration Form and realisation within nine months, and the US firm should not withhold US tax on work performed in India if you give it Form W-8BEN.3456 Legal work is a specified profession, so the 50% presumptive scheme can apply to receipts up to ₹50 lakh, or ₹75 lakh with cash within 5%.78

US firms send discovery review, contract abstraction and legal research to lawyers in Delhi, Mumbai and Bengaluru, often through a platform with hourly billing. If you contract directly with the US firm as a freelancer, three sets of Indian rules apply.

Is document review for a US law firm an export?

Usually yes. Legal services have no special place of supply rule, so section 13(2) of the IGST Act makes it the location of the recipient, the US firm.1 With payment in convertible foreign exchange and the other conditions of section 2(6) met, the service is zero-rated.2 If you are GST-registered, file a Letter of Undertaking and invoice without IGST; see GST on export of services.

The answer changes if you are engaged through an Indian legal process outsourcing (LPO) company: your client is then in India.2

Which purpose code and RBI steps apply?

DGFT maps legal advisory and representation services and legal documentation and certification services to P1004, "Legal services".3 From 1 October 2026, file an Export Declaration Form (EDF) with your bank within 30 days from the end of the invoice month, or on or before the payment date.4 Each invoice must be realised within nine months of its date.5 See purpose code P1004.

Will the US firm withhold US tax?

It should not, for work done in India. IRS Publication 515 says the place where personal services are performed determines the source of the income.6 Give the firm Form W-8BEN; without it, the payer may have to withhold at 30%.9 See Form W-8BEN for Indian freelancers.

How is the income taxed in India?

Legal is a specified profession under section 62(4) of the Income-tax Act, 2025.7 A resident individual can use Table row 3 of section 58(2), which deems 50% of gross receipts as profit, for receipts up to ₹50 lakh, or ₹75 lakh if cash receipts are within 5%.8 Professional conduct rules for advocates, and any confidentiality or data terms in the US firm's contract, sit outside this page and are worth reading carefully.

How did we verify this?

We checked this page against the sources below on 28 October 2026. Read our methodology or report an error.

  1. [1]CBIC: IGST Act, 2017, section 13 (place of supply where supplier or recipient is outside India)
  2. [2]CBIC: IGST Act, 2017, section 2 (definitions), clause (6)
  3. [3]DGFT: Purpose Code and SAC Code Mapping, Version 1.0, 10 November 2023
  4. [4]RBI: Foreign Exchange Management (Export and Import of Goods and Services) Regulations, 2026, Notification No. FEMA 23(R)/2026-RB, amended up to 22 September 2026 (regulations 3 and 5)
  5. [5]RBI: Notification No. FEMA 23(R)/(1)/2026-RB dated 22 September 2026 (amendment to regulation 5)
  6. [6]IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities (checked 28 October 2026)
  7. [7]Income Tax Department: Income-tax Act, 2025, section 62 (specified profession, sub-section (4))
  8. [8]Income Tax Department: Income-tax Act, 2025, section 58 (presumptive taxation, Table row 3)
  9. [9]IRS: Instructions for Form W-8BEN (Rev. October 2021) (checked 28 October 2026)

Frequently asked questions

Do I charge GST to the US law firm?+

Usually not. If the firm is located in the US and pays in foreign currency, the service meets section 2(6) of the IGST Act and is zero-rated; a registered lawyer invoices under a Letter of Undertaking.2

What if I work through an Indian legal process outsourcing company?+

Then your client is the Indian company, not the US firm, and your invoice is a domestic supply. The Indian company exports to the US firm.2

Which purpose code should my bank use?+

P1004, "Legal services". DGFT maps legal advisory and representation services, and legal documentation and certification services, to it.3

Can I use the 50% scheme as a contract reviewer who is not enrolled as an advocate?+

Section 62(4) names the legal profession, and whether non-enrolled legal work counts is a fact question. A chartered accountant can advise on your case.7

This page is general information for Indian service exporters, not tax or legal advice. Rules change and outcomes depend on your facts, so confirm with a chartered accountant before acting.

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