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Under GST, development cess is typically levied by local authorities or government agencies for various purposes, such as infrastructure development.
GST Applicability As per the GST laws: 1. _Notification No. 4/2018-Integrated Tax (Rate) dated 25.01.2018_:
This notification specifies that certain services, including those provided by local authorities, are exempt from GST.
2. _Schedule III of the CGST Act, 2017_: This schedule lists activities or transactions that are neither supply of goods nor supply of services, and thus are not subject to GST. Development cess might fall under this category. RCM Applicability Regarding the Reverse Charge Mechanism (RCM): 1.
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