80:20 Rule calculation for building permit fees

[NUKALA KUMAR]

With respect to Notification No. 3/2019-Central Tax (Rate) dated 29th March 2019 whether permission fees paid to a competent authority are included in the shortfall calculation for the 80:20 rule under the GST ??

AI Summary

GST Input Service Calculation: Permit Fees Exempted from 80:20 Rule Under Statutory Payment Guidelines A discussion forum explores the applicability of the 80:20 rule for GST calculation regarding building permit fees. Participants analyze whether permission fees paid to competent authorities are included in input value calculations. Consensus suggests statutory payments like permit fees are excluded from the 80:20 rule threshold, as they are not considered supply under GST regulations and do not count towards input service calculations.