GOVT FEES PAID is exempt or non gst
Query (Issue) Started By: – manoj agrawal Dated:- 28-11-2018 Last Reply Date:- 1-12-2018 Goods and Services Tax – GST
Got 10 Replies
GST
Govt fees paid on agri commodity like regulated market commitee fee which is like 1 % of value of agri commodity . such agri marketing commitee are under state Govt . it is inward supply . where to show such inward supply in GSTR 3B As this is realting to payment made to state Govt .
Reply By KASTURI SETHI:
The Reply:
Column 2 of GSTR 3B is meant for taxable. The value on which tax is to be paid. In my view, in the situation explained by you, it is neither supply of goods nor supply of service. It is a statutory function and hence out of purview of GST. Th
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CASusheel Gupta:
The Reply:
Services supplied by government have been exempted vide entry no. 6 (onwards) of Notification number 12/2017 except (d) – any service provided to business entity.. As such the govt fees paid on agri commodity is taxable. .
As per entry number 5 of notification number 13/2017 the services to business entities by government are subject to RCM under section 9(3)
Reply By KASTURI SETHI:
The Reply:
Dear Sir, Interesting discussion. The crucial point is "Whether "Fee" charged is on account of "Supply Of Service" ? Does the activity conform to the definition of 'Service' ? Whether "Fee" can be termed as consideration ? There is a world of difference between "Fee"
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of GST
4. Exemption.
The question of 'exemption' arises only after crossing first three stages. It is very important to know on what account State Govt. charges 'Fee' of 1% on the value of sale or purchase agricultural produce and who has received service and who has provided service.
Reply By manoj agrawal:
The Reply:
Good Morning
Pawan Sir View regarding this is Nil rated I agree to it . As Regulated Market committee is a committee or Board created by state Govt for regulation of buy and sale of agri produce so it falls perfectly Under Entry nno 57 Services by any Agricultural prodice Marketing commitee or Board or services by A commisiion agent for sale or purchase of agricultural produce .
Reply By PAWAN KUMAR:
T
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