https://www.taxtmi.com/forum/issue?id=120184 Whether DGFT and ROC fees attract GST under the Reverse Charge Mechanism depends on entitlement to exemptions; absent a specific exemption, services supplied by a central government department acting as a public authority are taxable under RCM and the recipient business must pay GST under RCM and may claim input tax credit. Different exemption entries differ in scope: one exempts government services to non business entities, another provides a de minimis exemption for continuous supplies below a monetary threshold and excludes specified service types and business recipients. en-us Fri, 27 Jun 2025 11:31:06 +0530 Sun, 29 Jun 2025 06:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120184 Whether DGFT and ROC fees attract GST under the Reverse Charge Mechanism depends on entitlement to exemptions; absent a specific exemption, services supplied by a central government department acting as a public authority are taxable under RCM and the recipient business must pay GST under RCM and may claim input tax credit. Different exemption entries differ in scope: one exempts government services to non business entities, another provides a de minimis exemption for continuous supplies below a monetary threshold and excludes specified service types and business recipients. Discussion-Forum GST Fri, 27 Jun 2025 11:31:06 +0530 https://www.taxtmi.com/forum/issue?id=120184