https://www.taxtmi.com/forum/issue?id=118756 Issuance of a motor vehicle fitness certificate by ATS is a supply of service subject to GST; the statutory fee charged is consideration. If the recipient is a business entity the service is within the reverse charge mechanism as notified, unless a specific exemption applies-such as exemptions for certain government services, recipient categories, or where the consideration falls below the small-amount threshold. An alternative argument invoking testing/certification or small-amount exemption was noted but not accepted in the primary analysis. en-us Mon, 18 Sep 2023 12:33:47 +0530 Thu, 23 Jan 2025 14:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118756 Issuance of a motor vehicle fitness certificate by ATS is a supply of service subject to GST; the statutory fee charged is consideration. If the recipient is a business entity the service is within the reverse charge mechanism as notified, unless a specific exemption applies-such as exemptions for certain government services, recipient categories, or where the consideration falls below the small-amount threshold. An alternative argument invoking testing/certification or small-amount exemption was noted but not accepted in the primary analysis. Discussion-Forum GST Mon, 18 Sep 2023 12:33:47 +0530 https://www.taxtmi.com/forum/issue?id=118756