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.

[Rajagopalan Ranganathan]

Sir,

If the registration fee paid initially for particular period and on expiry of such period the registration is to be renewed on payment of a fee then such payment is also exempted from GST.

[KASTURI SETHI]

Exemption is available to renewal of registration also.

[Venkataprasad Pasupuleti]

Yes, it applies to both original registration and renewals also.

[KASTURI SETHI]

De facto, renewal fee is meant for original registration. You are getting the date extended of original registration.

AI Summary

GST exemption on registration fees extends to renewal payments, treating renewal as an extension of original registration. Entry No.47 of Notification No.12/2017 exempts the registration fee under GST, and that exemption extends to fees paid for renewal of an existing registration because the renewal fee operates as an extension of the original registration.