RCM on ROC fees, Goods and Services Tax - GST

[Narayan Pujar]

One of our clients has paid ROC fees towards SH-7 [Alteration of Share Capital]. Wanted to know whether GST is payable on this or any other fees paid to ROC, under RCM. If yes or no, then why?

Posts / Replies

[Sadanand Bulbule]

Refer Discussion ID No. 119341 dated 09/10/2024.

[KASTURI SETHI]

Pl. elaborate  your query with full facts. Your query is too brief to reply.

[Shilpi Jain]

There is a recent decision of the HC in the case of CERC where it is stated that GST is not liable on payments made to CERC being a regulator and in the nature of Tribunal [Central Electricity Regulatory Commission vs Union of India & Ors [TS-11-HC(DEL)-2025-GST]. The findings in this case will be very helpful in defending the stand of no liability under RCM on ROC fees.

This is an issue that would be settled only from Tribunal level onwards.