https://www.taxtmi.com/forum/issue?id=116537 Where a court merely collects amounts that are in substance fees payable to a liquidator, those amounts constitute consideration for the liquidator's services; the liquidator must treat such fees as taxable output and discharge GST, while the payer may be required to discharge GST under reverse charge if applicable and may claim input tax credit if otherwise eligible, though revenue may argue any tax paid should be reclaimed as refund if the transaction is characterized as court services excluded under Schedule III. en-us Tue, 14 Jul 2020 14:19:13 +0530 Thu, 23 Jan 2025 15:54:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116537 Where a court merely collects amounts that are in substance fees payable to a liquidator, those amounts constitute consideration for the liquidator's services; the liquidator must treat such fees as taxable output and discharge GST, while the payer may be required to discharge GST under reverse charge if applicable and may claim input tax credit if otherwise eligible, though revenue may argue any tax paid should be reclaimed as refund if the transaction is characterized as court services excluded under Schedule III. Discussion-Forum GST Tue, 14 Jul 2020 14:19:13 +0530 https://www.taxtmi.com/forum/issue?id=116537