TaxTMI 
TaxTMI 
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)?
RCM on Fees paid to Ministry of Broadcasting
20 Oct 2020 
4 Replies 
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Reverse charge on administrative fees for statutory name-change depends on whether the levy is a government service or sovereign act.
Whether reverse charge applies to Ministry of Broadcasting fees for channel name change depends on whether the charge is a sovereign/statutory compliance fee or a supply of service by a public authority; one view finds it outside the notified RCM list and non-taxable, while another treats it as a taxable supply not covered by exclusions or other notifications and therefore subject to RCM. (AI Summary)
Whether reverse charge applies to Ministry of Broadcasting fees for channel name change depends on whether the charge is a sovereign/statutory compliance fee or a supply of service by a public authority; one view finds it outside the notified RCM list and non-taxable, while another treats it as a taxable supply not covered by exclusions or other notifications and therefore subject to RCM. (AI Summary)