This discussion explores whether Goods and Services Tax (GST) is applicable to gate entry fees collected by Agricultural Produce Market Committees (APMCs). While some argue GST is not applicable as there's no parking element, others state that services related to collecting these fees, especially when undertaken via tender, are liable for GST. The applicability and relevant HSN codes are debated.
24 March 2023
Is GST Applicable for Gate entry fee for APMC is service liable for GST for collection of GATE entry fee for APMC HSN if yes PLEASED TO INFORM THAT THERE IS NOT ELEMENT OF PARKING IN IT
24 March 2023
GST not applicable on gate fee. See the link. https://www.google.com/url?sa=t&source=web&rct=j&url=https://aiftponline.org/journal/2017/july-2017/applicability-of-gst-on-services-by-agricultural-produce-market-committee-apmc/&ved=2ahUKEwjP5rjShvT9AhWR4TgGHUAwBw8QFnoECA4QBQ&usg=AOvVaw0luqK00wSfgWmjWMRRqEFR