1. Refer decision by MAHARASHTRA AUTHORITY FOR ADVANCE RULING in case of NAVI MUMBAI MUNICIPAL CORPORATION, in which it has been stated that online or offline tender fees is a supply of service and GST should be charged under SAC code 9997 @18%.
2. Refer Notification No.12/2017- Central Tax (Rate) Dt.28.06.2017, in Entry No.9 it has been stated that if consideration for services provided by CG/SG/UT/Local authority does not exceed Rs.5000/-, it is exempt.
3. Refer Notification No.13/2017 -Central Tax (Rate) Dt.28.06.2017, It has been stated that services provided by CG/SG/UT/Local authority to any Business Entity, RCM is to be paid by recipient.
I am just sharing relevant decisions/notifications with you so that you can form your decision on your own.
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