TaxTMI 
TaxTMI 
TaxTMI 
I am working in Kerala
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.
is applicable fee paid for Shop and establishment Renewal
ARULJULIUS T
GST Not Applicable on Renewal or Amendment Fees for Shops and Establishments per Notification No. 14/2017 Amendment A query was raised about the applicability of GST on renewal or amendment fees for Shops and Establishments in Kerala. The response referenced Notification No. 14/2017 and its amendment, stating that services related to functions of Panchayats or Municipalities are not considered supply of goods or services. Therefore, GST is not applicable to fees collected by local bodies for these purposes. The responder invited corrections from experts if there were any mistakes in the interpretation. (AI Summary)