GST RCM on Government Fees

[nilesh nerkar]

Dear Sir/Madam,

Please help regarding GST RCM on Government Fees.

If possible, Please provide List of Government Fees on which RCM applicable.

&

Please give suggestion on :-

Q1. GST RCM is applicable on ROC Challan Fees?

Q2. GST RCM is applicable on Property Tax?

Q3. GST RCM is applicable on RTO Tax?

Q4. GST RCM is applicable on Maharashtra Pollution Control Board Sample collection fees?

Q5. GST RCM is applicable on Franking Fees?

Q6. GST RCM is applicable on Factory License Renewal?

Thanks,

Nilesh.

Mob. 9921840848.

AI Summary

Reverse Charge Mechanism limited where fees arise from statutory or sovereign functions and are outside taxable supply under GST.
RCM does not apply to the queried government and regulatory fees because many such charges are statutory or sovereign functions excluded from supply under Section 7 and Schedule III; specific items-ROC challan fees, property tax, RTO tax, MPCB sample-collection fees, franking charges, and factory licence renewal-were advised as not subject to RCM, with a caution to examine the precise nature and purpose of any fee to confirm it is a statutory function and thus outside GST.