GST exemption for tribunal services: fees and penalties paid to consumer dispute redressal commissions are not subject to GST. Services by courts or tribunals are not supplies for GST; consumer disputes redressal commissions exhibit tribunal characteristics-judicial proceedings, ... Summary
GST exemption for tribunal services: fees and penalties paid to consumer dispute redressal commissions are not subject to GST.
Services by courts or tribunals are not supplies for GST; consumer disputes redressal commissions exhibit tribunal characteristics-judicial proceedings, civil court powers, qualified presiding officers and appellate hierarchy-and therefore fees, appeal deposits and penalties collected by these commissions and their subordinate offices are not leviable to GST.
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