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GST Exemption for Local Authorities

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CFO- at NHTF
58280 Points Posted on 08 May 2022
Was there any exemption to Local Authorities under GST on

Advertisement
Ground Rent
Temporary Allotment of grounds
License Fees
Application Fees etc

Is RCM applicable ?
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On 08 May 2022 at 08:50 Report
Replies (29)
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Navi peth
204 Points Posted on 08 May 2022
Activities under 243w and 243m of constitution are exempt
others are taxable
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On 08 May 2022 at 09:24
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CFO- at NHTF
58280 Points Posted on 08 May 2022
How about RCM ?
59 Reply
On 08 May 2022 at 09:25
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Navi peth
204 Points Posted on 08 May 2022
Rcm is not applicable in case of renting of immovable property, transportation of goods or passenger
in other cases rcm will be applicable
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On 08 May 2022 at 09:29
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CFO- at NHTF
58280 Points Posted on 08 May 2022
Is RCM applicable to advertisement and License Fees ?
59 Reply
On 08 May 2022 at 09:31
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Navi peth
204 Points Posted on 08 May 2022
NA to advertisement
but licence fees may come under exemption if cover under activities specified in 243w and 243m
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On 08 May 2022 at 09:43
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CFO- at NHTF
58280 Points Posted on 08 May 2022
NA to advertisement

What does it means ?

Is RCM not applicable to advertisement?
59 Reply
On 08 May 2022 at 09:45
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Navi peth
204 Points Posted on 08 May 2022
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
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On 08 May 2022 at 09:47
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CFO- at NHTF
58280 Points Posted on 08 May 2022
Is RCM applicable to Licence Fees ?

or It is exempted from GST ?
59 Reply
On 08 May 2022 at 09:49
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Navi peth
204 Points Posted on 08 May 2022
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
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On 08 May 2022 at 09:54
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CFO- at NHTF
58280 Points Posted on 08 May 2022
Trade License
59 Reply
On 08 May 2022 at 10:59
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Navi peth
204 Points Posted on 08 May 2022
Its exempt
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On 08 May 2022 at 11:07
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CFO- at NHTF
58280 Points Posted on 08 May 2022
Why ?
59 Reply
On 08 May 2022 at 11:18
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Navi peth
204 Points Posted on 08 May 2022
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
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On 08 May 2022 at 11:21
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CFO- at NHTF
58280 Points Posted on 08 May 2022
I appreciate your quick response .👍🏻
59 Reply
On 08 May 2022 at 11:22


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