Applicability of GST under RCM on CFO renewal fees paid to KSPCB

[TEAM GST]

A Sugar factory has paid toKarnataka State Pollution Control Board (KSPCB) towards Consent for Operation (CFO)renewal fees. KSPCB has not provided any GST tax invoice, only online payment receipt from the KSPCB portal is available.

Kindly advise whether GST is applicable under RCM or this would be exempt under the ambit of Sl no 4 Notification 12/2017

AI Summary

GST reverse charge on Consent for Operation renewal fees depends on activity classification and applicable exemption framework.
GST treatment of Consent for Operation renewal fees paid by a sugar factory to the Karnataka State Pollution Control Board is considered. The issue is whether the fee, for which only an online payment receipt is available and no GST tax invoice has been issued, attracts GST under reverse charge or qualifies for exemption under serial number 4 of Notification No. 12/2017. Classification of the renewal-related activity and the applicable reverse-charge and exemption framework require consideration.