https://www.taxtmi.com/forum/issue?id=119169 Fees charged by local authorities for granting statutory permissions and approvals are consideration for a supply of service and thus prima facie taxable under RCM when provided to business entities under Notification No.13/2017. RCM does not apply where the activity is treated as a non-supply or is exempt under Notification No.12/2017 or Notification No.14/2017 (functions entrusted to Panchayats/Municipalities under Articles 243G/243W), or where other specific exemptions apply. Applicability depends on service classification, the nature of the authority, and the factual matrix; claimants must establish exemption eligibility while revenue must prove taxability. en-us Thu, 20 Jun 2024 20:30:28 +0530 Fri, 24 Jan 2025 10:40:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119169 Fees charged by local authorities for granting statutory permissions and approvals are consideration for a supply of service and thus prima facie taxable under RCM when provided to business entities under Notification No.13/2017. RCM does not apply where the activity is treated as a non-supply or is exempt under Notification No.12/2017 or Notification No.14/2017 (functions entrusted to Panchayats/Municipalities under Articles 243G/243W), or where other specific exemptions apply. Applicability depends on service classification, the nature of the authority, and the factual matrix; claimants must establish exemption eligibility while revenue must prove taxability. Discussion-Forum GST Thu, 20 Jun 2024 20:30:28 +0530 https://www.taxtmi.com/forum/issue?id=119169