TaxTMI 
TaxTMI 
We are a private limited company with turnover of more than 500 Crs. We have applied for TRQ license and paid DGFT fees of Rs. 1 lakh for the application of this license which is renewed every year. Wil the DGFT fees be liable to GST under RCM. Currently, we are discharging GST on ROC fees under RCM. Also what is the difference between Sl. no. 6 & 9 of Notification 12/2017 dated 28.06.2017.
Applicability of RCM on ROC Fees and DGFT Fees
27 Jun 2025 
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Reverse charge on government fees: DGFT and ROC fees liable to GST under RCM unless specific exemptions apply.
Whether DGFT and ROC fees attract GST under the Reverse Charge Mechanism depends on entitlement to exemptions; absent a specific exemption, services supplied by a central government department acting as a public authority are taxable under RCM and the recipient business must pay GST under RCM and may claim input tax credit. Different exemption entries differ in scope: one exempts government services to non business entities, another provides a de minimis exemption for continuous supplies below a monetary threshold and excludes specified service types and business recipients. (AI Summary)
Whether DGFT and ROC fees attract GST under the Reverse Charge Mechanism depends on entitlement to exemptions; absent a specific exemption, services supplied by a central government department acting as a public authority are taxable under RCM and the recipient business must pay GST under RCM and may claim input tax credit. Different exemption entries differ in scope: one exempts government services to non business entities, another provides a de minimis exemption for continuous supplies below a monetary threshold and excludes specified service types and business recipients. (AI Summary)