GAte entry fee

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javid nazir ganie

javid nazir ganie (Querist)
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26 March 2023 Is Gate entry Fee contract for Collection Liable for GST ( APMC AND LOCAL BODIES)
if Yes
RAte and HSN

Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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07 July 2024 Yes, gate entry fee contracts for collection are liable for GST. Here are the details you need:

### GST Applicability

Gate entry fees charged by APMC (Agricultural Produce Market Committee) and local bodies are considered as a supply of services under GST. Therefore, GST is applicable on these fees.

### Rate of GST

The applicable rate of GST depends on the nature of the services provided. Generally, for services provided by government or local authorities to business entities or individuals, the rate is as follows:

- **18% GST**: This is the standard rate applicable to most services provided by government authorities.

### HSN Code

The HSN (Harmonized System of Nomenclature) code for gate entry fee services provided by APMC or local bodies typically falls under the following category:

- **HSN Code**: 9997 (Other services nowhere else classified)

This HSN code covers a wide range of services not specifically classified elsewhere in the GST system.

### Example of Invoice

When invoicing for gate entry fees subject to GST, ensure the invoice includes the following details:

1. **Name and Address**: Name, address, and GSTIN of the APMC or local body.
2. **Invoice Number and Date**: Unique invoice number and date of issue.
3. **Recipient's Details**: Name, address, and GSTIN (if applicable) of the recipient.
4. **Description of Service**: "Gate Entry Fee for Collection Services" or similar description.
5. **Amount and GST Details**: Breakdown of the fee charged and applicable GST (18%).
**HSN Code**: HSN code 9997.

Ensure compliance with GST regulations regarding invoice issuance, filing of returns, and payment of GST collected to the government. If there are specific local variations or notifications regarding rates or exemptions, those should also be considered.