Gst on franking fees , roc filing fees

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

18 September 2017 Is GST under RCM liable for franking charges or ROC filing fees. If not , please provide reference to section , rules or provision for the same.

Querist : Anonymous

Querist : Anonymous (Querist)

26 September 2017 Please suggest with relevant provisions or rules

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

27 July 2024 Under the GST framework in India, the treatment of franking fees and ROC (Registrar of Companies) filing fees is as follows:

### 1. **Franking Fees**

**GST Applicability:**
- **Franking Fees:** Franking charges (fees paid for stamping or certifying documents) are typically considered a part of the government service and are subject to GST.

**RCM Applicability:**
- **Reverse Charge Mechanism (RCM):** Franking fees are generally not subject to RCM. They are treated as part of the government fee structure, and GST is directly applied.

**References:**
- **HSN Code 9987:** Franking fees typically fall under HSN code 9987, which covers other services not elsewhere classified. According to GST law, these fees attract GST at the applicable rate, which is generally 18%.

### 2. **ROC Filing Fees**

**GST Applicability:**
- **ROC Filing Fees:** Fees paid to the ROC for various filings, including annual returns and other statutory documents, are considered a part of the government service and are generally exempt from GST.

**RCM Applicability:**
- **Reverse Charge Mechanism (RCM):** ROC filing fees are not subject to RCM. The exemption is typically because these fees are considered part of government duties and are not considered a taxable supply under GST.

**References:**
- **Notification No. 12/2017-Central Tax (Rate):** According to this notification, certain services provided by the government or local authorities are exempt from GST. ROC filing fees fall under this exemption category.
- **Notification No. 31/2017-Central Tax (Rate):** Provides details on services by the government or local authorities that are exempt from GST, which includes various statutory services.

### Summary

1. **Franking Fees:**
- **GST:** Applicable at 18% as per HSN code 9987.
- **RCM:** Not applicable.

2. **ROC Filing Fees:**
- **GST:** Exempt under GST law.
- **RCM:** Not applicable.

### References:

- **GST Law:** GST Act and related rules.
- **Notifications:** Refer to GST notifications, specifically Notification No. 12/2017-Central Tax (Rate) and Notification No. 31/2017-Central Tax (Rate), for specific exemptions and applicability.

**Consultation:** For specific details related to your case or updates to GST provisions, consulting with a tax professional or GST consultant is always advisable. They can provide tailored advice and ensure compliance with the latest regulations.

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