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 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.