Services by courts and tribunals excluded from supply under GST; fees and penalties paid to them do not attract tax.

Para 2 of Schedule III excludes services by any Court or Tribunal from supply, so fees charged by courts and tribunals (including court fees and charges for court receivers) do not attract GST; administrative clarification extends this exclusion to Consumer Dispute Redressal Commissions, so fees and penalties payable to those Commissions are also not liable to GST.

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