https://www.taxtmi.com/forum/issue?id=117482 Circular 121/40/2019-GST treats government charges for privileges, licences or rights as taxable services with GST payable by the recipient under reverse charge. The grant of an ethanol-sale permit is prima facie a taxable service and not within Notification No. 13/2017-CT(R) exclusions; however, a counter-argument exists that purely statutory fees with no service may not constitute a supply and thus may not attract reverse charge. en-us Fri, 10 Sep 2021 13:01:41 +0530 Thu, 23 Jan 2025 15:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117482 Circular 121/40/2019-GST treats government charges for privileges, licences or rights as taxable services with GST payable by the recipient under reverse charge. The grant of an ethanol-sale permit is prima facie a taxable service and not within Notification No. 13/2017-CT(R) exclusions; however, a counter-argument exists that purely statutory fees with no service may not constitute a supply and thus may not attract reverse charge. Discussion-Forum GST Fri, 10 Sep 2021 13:01:41 +0530 https://www.taxtmi.com/forum/issue?id=117482