GST Exemption for Local Authorities

518 views 29 replies
Was there any exemption to Local Authorities under GST on

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Ground Rent
Temporary Allotment of grounds
License Fees
Application Fees etc

Is RCM applicable ?
Replies (29)
Activities under 243w and 243m of constitution are exempt
others are taxable
How about RCM ?
Rcm is not applicable in case of renting of immovable property, transportation of goods or passenger
in other cases rcm will be applicable
Is RCM applicable to advertisement and License Fees ?
NA to advertisement
but licence fees may come under exemption if cover under activities specified in 243w and 243m
NA to advertisement

What does it means ?

Is RCM not applicable to advertisement?
Rcm is applicable in case of advertisement
ensure payment by recepient to govt (where services received by LA) recepient is liable to pay under Rcm
Is RCM applicable to Licence Fees ?

or It is exempted from GST ?
What kind of license (can you mention)
see 243w and 243m article
if proving such licence comes under above article then it will be exempt
Trade License
Its exempt
Why ?
Services by local authorities under article 243w or 243m are exempt (providing licence is covered under above article) you may refer article 243w of constitution for that
I appreciate your quick response .👍🏻

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