https://www.taxtmi.com/forum/issue?id=120331 Whether Reverse Charge Mechanism applies to infrastructure and development charges paid to the municipal corporation turns on the legal characterisation of the payment: permission or plan approval charges are exempt from GST, certain municipal functions are Non GST as they are neither goods nor services, and the municipal body's status as a government entity affects government entity exemptions; accordingly RCM applies only if the charge is a taxable supply to which government entity exemptions do not apply. en-us Thu, 07 Aug 2025 18:53:25 +0530 Sat, 09 Aug 2025 01:21:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120331 Whether Reverse Charge Mechanism applies to infrastructure and development charges paid to the municipal corporation turns on the legal characterisation of the payment: permission or plan approval charges are exempt from GST, certain municipal functions are Non GST as they are neither goods nor services, and the municipal body's status as a government entity affects government entity exemptions; accordingly RCM applies only if the charge is a taxable supply to which government entity exemptions do not apply. Discussion-Forum GST Thu, 07 Aug 2025 18:53:25 +0530 https://www.taxtmi.com/forum/issue?id=120331