Pradeep Jain - Chartered Accountant

We are paying one time charges for Patta Registration of land to Jodhpur Development Authority (JDA). Further the patta after registration is then submitted in the court where again charges are being paid. Are we liable to pay tax under RCM on the above mentioned charges?

Discussing the first transaction of paying one time charges to JDA light is to be brought on Entry No. 5 to Notification No. 13/2017 dated 28.06.2017 which is reiterated for easy reference 5 Services supplied by the Central Government, State Government, Union territory or local authority to a business entity excluding, - (1) renting of immovable property, and (2) services specified below- (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers. Central Governme nt, State Governme nt, Union territory or local authority Any business entity located in the taxable territory JDA shall fall in the definition of ?local Authority? mentioned in Section 2(69) of CGST Act 2017 and so you are liable to pay tax under RCM. Coming to the second transaction, we shall put forward entry of Exemption notification No. 12/2017- Central Tax (Rate) dated 28.06.2017which is as follows 47 Heading 9983 or Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force. Nil Nil The second transaction shall fall under the highlighted portion of the above table of notification and shall be exempt from tax.

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We are paying one time charges for Patta Registration of land to Jodhpur Development Authority (JDA). Further the patta after registration is then submitted in the court where again charges are being paid. Are we liable to pay tax under RCM on the above mentioned charges?

Query