https://www.taxtmi.com/forum/issue?id=118357 Whether EDC paid to a municipal authority is subject to GST under reverse charge depends on its characterisation: if the charge is an activity of a local authority in relation to its entrusted municipal functions, notifications treat it as neither a supply of goods nor service and GST under reverse charge will not apply; if characterised as a consideration for a service rather than a compulsory levy, the tax authority may seek RCM, making the classification outcome determinative. en-us Sat, 04 Feb 2023 15:16:51 +0530 Thu, 23 Jan 2025 15:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118357 Whether EDC paid to a municipal authority is subject to GST under reverse charge depends on its characterisation: if the charge is an activity of a local authority in relation to its entrusted municipal functions, notifications treat it as neither a supply of goods nor service and GST under reverse charge will not apply; if characterised as a consideration for a service rather than a compulsory levy, the tax authority may seek RCM, making the classification outcome determinative. Discussion-Forum GST Sat, 04 Feb 2023 15:16:51 +0530 https://www.taxtmi.com/forum/issue?id=118357