{"id":7991,"date":"2017-09-27T14:03:45","date_gmt":"2017-09-27T08:33:45","guid":{"rendered":""},"modified":"2017-09-27T14:03:45","modified_gmt":"2017-09-27T08:33:45","slug":"annual-subscription","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=7991","title":{"rendered":"ANNUAL SUBSCRIPTION"},"content":{"rendered":"<p>ANNUAL SUBSCRIPTION<br \/> Query (Issue) Started By: &#8211; MARIAPPAN GOVINDARAJAN Dated:- 27-9-2017 Last Reply Date:- 29-9-2017 Goods and Services Tax &#8211; GST<br \/>Got 4 Replies<br \/>GST<br \/>Dear Colleagues,<br \/>\nPlease discuss the following issue-<br \/>\n Whether the annual subscription paid to the professional institutes such as ICAI,ICAI, ICWAI attracts GST?<br \/>\nIf so what is the rate?<br \/>\nWhether the Institute is to raise invoices against all the members?<br \/>\nWhether the Institute is pay to tax under revserse charge if the member is not registered under GST?<br \/>\nWhether the tax paid on annual subscription can be taken as input tax credit by the members who registered with GST?<br \/>\nReply By Himansu Sekhar:<br \/>\nThe Reply:<br \/>\nSir,<br \/>\nThe annual subscription is subject to tax at 18%. In<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/forum\/issue?id=112882\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ANNUAL SUBSCRIPTION Query (Issue) Started By: &#8211; MARIAPPAN GOVINDARAJAN Dated:- 27-9-2017 Last Reply Date:- 29-9-2017 Goods and Services Tax &#8211; GSTGot 4 RepliesGSTDear Colleagues, Please discuss the following issue- Whether the annual subscription paid to the professional institutes such as ICAI,ICAI, ICWAI attracts GST? If so what is the rate? Whether the Institute is to &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=7991\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;ANNUAL SUBSCRIPTION&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7991","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7991","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7991"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7991\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}