Gst on Tax paid service

[DURAISAMY ANANDHAN]

sir I am a chartered accountant. At present income tax, service tax and other taxes have been collected from my clients and deposited the same into govt account on behalf of them. For this I am collecting a service charge of ₹ 10 to ₹ 150 per transaction from them. My query is GST should collected either for transaction charges or for entire amount ( including tax) .

[DR.MARIAPPAN GOVINDARAJAN]

GST should be collected on your service charges only.

[KASTURI SETHI]

I support the views of Sh.Mariappan Govindarajan, Sir.

Chartered Accountant is an example of pure agent and other example is C & F Agent (for illustration pl.)

AI Summary

GST on service charges applies where a professional acts as a pure agent and tax collections are excluded from GST.
GST is chargeable on the service provider's remuneration only; amounts collected and remitted as statutory taxes by a professional acting as a pure agent are not consideration for the service and are excluded from the GST base.