RCM on Fees paid to Ministry of Broadcasting

[ROHIT GOEL]

Dear Sirs,

One of our clients runs a TV Channel and has paid fees of ₹ 1 lakh to Ministry of Broadcasting for change in name of their channel. Whether RCM is payable on same under Notification No. 13/2017- Central Tax (Rate)?

AI Summary

TV Channel Name Change Fee Debated: Does it Trigger Reverse Charge Mechanism under GST Notification No. 13/2017? A client operating a TV channel paid 1 lakh to the Ministry of Broadcasting for a channel name change and queried if Reverse Charge Mechanism (RCM) applies under Notification No. 13/2017-Central Tax (Rate). One response argued that the fee is not taxable under RCM as it is a government function, not a service. Another noted it as statutory compliance under Company Law, thus not subject to GST. However, a contrasting opinion stated that it constitutes a supply of service by the government and is subject to RCM, as it does not fall under any specific exemption.