GST on Registration Renewal Fee

[Ethirajan Parthasarathy]

As per Entry No.47 of notification no.12/2017, registration fee paid is exempt. Does this exemption is applicable only to first time payment or even registration renewal fee.

AI Summary

GST Exemption on Registration Fees Covers Both Initial and Renewal Fees Under Entry No. 47 of Notification 12/2017. A query was raised regarding whether the exemption from Goods and Services Tax (GST) on registration fees, as per Entry No. 47 of notification no. 12/2017, applies only to the initial registration or also to renewal fees. Four responses confirmed that the GST exemption applies to both initial registration fees and renewal fees. The respondents clarified that the renewal fee is essentially an extension of the original registration, thus qualifying for the same GST exemption.