TaxTMI 
TaxTMI 
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 ??
80:20 Rule calculation for building permit fees
29 May 2025 
4 Replies 
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Statutory permit fees are excluded from concessional input threshold calculations under GST and not counted in shortfall.
Statutory permission fees paid to municipal bodies, RTOs or government departments are not treated as supplies for GST and are excluded from the value of inputs or input services when computing the concessional procurement threshold; CBIC Circular No. 122/41/2019-GST supports this exclusion. Verify whether a given permit fee is an exempt service, which likewise would not be included in the threshold calculation. (AI Summary)
Statutory permission fees paid to municipal bodies, RTOs or government departments are not treated as supplies for GST and are excluded from the value of inputs or input services when computing the concessional procurement threshold; CBIC Circular No. 122/41/2019-GST supports this exclusion. Verify whether a given permit fee is an exempt service, which likewise would not be included in the threshold calculation. (AI Summary)