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TMI BlogRCM on Fees paid to Ministry of BroadcastingX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sirs, One of our clients runs a TV Channel and has paid fees of ₹ 1 lakh to Ministry of Broadcasting for change in name of their channel. Whether RCM is payable on same under Notification No. 13/2017- Central Tax (Rate) ? - Reply By Rajagopalan Ranganathan - The Reply = Sir, The list of services on which tax is payable under RCM vide Notification No. 13/2017-CT (Rate) dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.06.2017 does not include fees payable to Ministry of Broadcasting for change in name. Hence no tax is payable under RCM. However in my opinion,the fees charged by Ministry of Broadcasting for name change cannot be treated as service and it is only sovereign function of the Government. - Reply By YAGAY andSUN - The Reply = Even as per Company Law, payment of fees for change in name is adheren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce with statutory compliance. Hence, no fees under the provisions of GST Laws. - Reply By KASTURI SETHI - The Reply = RCM is applicable on the following grounds :- (1) Such transaction is a service to business entity. (2) Your client does not fall under the exclusion clause at serial no.5 of Notification No.13/17-CT(R) dated 28.6.17 as amended. (3) As per Section 2 (17) (i) of CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act , the term business includes any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities. Thus any activity or transaction undertaken by the Govt. in which they are engaged as public authorities shall constitute a supply leviable to GST if it is made against consideration except those transactio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns notified under Section 7 (2) (b) of CGST Act . (4) Also not covered under Notification No.12/17-CT(R) dated 28.6.17 as amended. No specific exemption is available. Hence in my view it is supply of service and RCM is applicable. Emphasis is on transaction. - Reply By KASTURI SETHI - The Reply = In continuation, emphasis is on transaction, not falling in exclusion clause non-avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lability of specific exemption. - RCM on Fees paid to Ministry of Broadcasting - Query Started By: - ROHIT GOEL Dated:- 20-10-2020 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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