GST ON LICENSE FEES TO GOVERNMENT BODIES

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..... GST ON LICENSE FEES TO GOVERNMENT BODIES
Query (Issue) Started By: - gvenugopal g Dated:- 21-10-2019 Last Reply Date:- 22-10-2019 Goods and Services Tax - GST
Got 9 Replies
GST
Dear Experts, Kindly let us know whether GST is applicable under RCM for the following fees/expenses spent by a corporate entity involved in manufacturing fmcg. 1) Fees paid for Industry, safety and Health an .....

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..... d factory License. 2) Controller of Explosive for license (Petrolium and Explossive Safety Organisation) 3) Fees paid to Pollution control board for license/renewal fees 4) Fees paid to FSSAI for license/renewal fees. 5) Fees paid to Halal Certification Bodies for Halal Certificate 6) Fees for trade license under Shop and Establishment Act. Reply By Himansu Sekhar: The Reply: Fssai certifi .....

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..... cation is exempt . Govt. Services less than 5000 are exempt. Reply By Himansu Sekhar: The Reply: Code 9983 or 9991 regn. Required under any law are exempt. Reply By Himansu Sekhar: The Reply: The above reply is for forward services. For RCM it appears no exemption is provided Reply By Himansu Sekhar: The Reply: I amend by above view. As per the sl.no.47 notf. 12/17, these charges are exempt .....

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..... and attract nil rate. Under rcm also not taxable. The rate will not change for forward ir reverse charge. Sorry for the inconvenience caused due to the above answers. Reply By Atul Rathod: The Reply: I am not sure on whether renewal charges are exempted. because exempted is only registration fees. once renewal charges are paid its no more can be called as registration fees. Reply By Himansu Se .....

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..... khar: The Reply: If registration charges are exempted, renewal charges will be also exempted Reply By KASTURI SETHI: The Reply: I agree with Sh.Himansu Sekhar Ji. Renewal charges are not independent of original registration fee. These are integrally attached with original registration fee. Renewal is an extension of original registration. Hence we can say that there is no difference between bot .....

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..... h. Reply By Himansu Sekhar: The Reply: Thank you sir Reply By Rajendra Prasad: The Reply: Heading 9983 or Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of work .....

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..... ers, consumers or public at large, including fire license, required under any law for the time being in force. As long as the Registration Authority is Central Government, State Government, Union territory or local authority it is exempt. Others Taxable . Can any one give me examples of Registration Authority other than CG , SG , UG , Local Authority.
Discussion Forum - Knowledge Sharing .....

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