Whether exempted Service

Rajib Saha (Accounts Officer) (206 Points)

30 November 2021  


A Co-operative Society obtained License from Kolkata Municipal Corporation (KMC) to collect Car Parking Fees from Licensed Area  ( Parking Lots)  strictly as per rate fixed by KMC-  The Licensee can not collect no extra amount in any way. This is clearly stated in the possession certificate issued by KMC periodically.  Service Provider, in fact, is the KMC- since it maintains Parking Lots. KMC gives license to collect parking fees under a Scheme upon payment of License  Fee.

The question is whether the Licensee is required to get registered under GST. If so, who will bear the burden of GST?

Present rate of Parking Fees, as specified by KMC, is= Rs. 10/- per hour per car ( four wheeler).