Sunil (Trader) 16 January 2018
Services by Government and Local Bodies attract GST on RCM basis to business entity. Is GST applicable on Shops and Establishment renewal fees or ammendment fees etc? During service tax rules, business entity was not required to pay the service tax on RCM for charges to local body that were compulsory by law. Moreover upto Rs.5,000 was exempt in an accounting year.
Has the same exemption of compulsion or Rs.5000 still continued. Is there any notification under GST for this.
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RAMESH KUMAR SINGLA (PROFESSIONAL) 16 January 2018
Functions performed by the members of local authrity are neither supply of goods nor supply of service. Therefore, such activities are out of the purview of GST law. Pl refer to schdule ii of the CGST Act.