Dear All Friends, Any one please clarify the RCM is applicable for Factory act running license renewal fees. some of the experts opinion is is "If registration charges are exempted, renewal charges will be also exempted" and "Renewal charges are not independent of original registration fee. These are integrally attached with original registration fee. Renewal is an extension of original registration. Hence we can say that there is no difference between both." If RCM not applicable please provide the Authority of the same.
28 October 2023
1- Factory License renewal Charges is Exempted. 2- For Clarification, Plz see the S. No. 47 of Notification No. 12/2017- Central Tax (Rate)