https://www.taxtmi.com/forum/issue?id=112882 Annual subscriptions to professional institutes are taxable supplies under GST (SAC 9992) and attract the standard GST rate split between CGST and SGST. Institutes should issue invoices. Replies indicate Reverse Charge Mechanism may apply when subscriptions are received from unregistered members, though institute advisories directing members to add tax would avoid RCM. Registered members can claim Input Tax Credit on tax paid, and institutes should clarify invoicing and GSTIN/ITC procedures. en-us Wed, 27 Sep 2017 14:03:45 +0530 Thu, 23 Jan 2025 15:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112882 Annual subscriptions to professional institutes are taxable supplies under GST (SAC 9992) and attract the standard GST rate split between CGST and SGST. Institutes should issue invoices. Replies indicate Reverse Charge Mechanism may apply when subscriptions are received from unregistered members, though institute advisories directing members to add tax would avoid RCM. Registered members can claim Input Tax Credit on tax paid, and institutes should clarify invoicing and GSTIN/ITC procedures. Discussion-Forum GST Wed, 27 Sep 2017 14:03:45 +0530 https://www.taxtmi.com/forum/issue?id=112882