Does a company required to discharge GST on government fee paid for filing trademark application.

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    GIG Team
    Sep 30, 2023 12:22 PM 1 Answers Levy and Composition
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    GIG Team
    Sep 30, 2023
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    Entry 7 to Notification No. 11/2017-CT(R) provides exemption to Services provided by the Central Government, State Government, Union territory or local authority by way of registration required under any law for the time being in force. Thus, in my humble opinion, fees paid for registration of trademark shall be exempt. Also, Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees are exempt under entry 9 of the same notification.