Levy of gst in case of local authority

GST wont b applicable.

That income you can show under income from business under No account case.

Or show as commission to which TDS will be applicable.

We are local authority. We don't have business. Whether commission is not covered under GST?

It is. Your Commission bill will be inclusive of GST

Ok, it will be under the ambit of GST. Now question is who will pay, agency under RCM or us as loca authority?

You will only have to pay it as you are charging it and collecting it.

What about notification 13-2017 (Central Tax - Rate) dated 28-06-2017?

Yes, if u show it as commission income then u dont have to pay GST it means it will be on RCM basis.

If u show it as rental income then u have to pay GST

Whether lump sum amount received from agency can be shown as rent income from renting of immovable property?

Yes it can be shown as rental income, however TDS if attracted need to be paid and return filed monthly of same.

Whether you are confused or making me confused. First you said it is commission income now you said it is rental income? Whether it is any of them, i think only RCM will apply?

Please consider notification no. 3/2018 (central tax rate) dated 25.01.2018

Yes, RCM will apply in this case.

Thanks for your valuable time for this topic.