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whether gst on mandi tax in up is leviable or not, Goods and Services Tax - GST

Issue Id: - 118314
Dated: 6-1-2023
By:- FARIDUDDIN AHMAD
whether gst on mandi tax in up is leviable or not

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my question is whether rcm on mandi tax is leviable on purchase of wood from unregistered dealers

exp-purchase value of wood is 100/-

mandi tax is 2.50/-

on what amount rcm is leviable

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Showing Replies 1 to 8 of 8 Records

1 Dated: 6-1-2023
By:- Amit Agrawal

One needs to know more about applicable act / rules / notification etc. about said 'mandi tax' before answering the question raised.

Furthermore, from your query, I am not sure about subject serial number with notification you are pointing at? Can you please clarity this? In other words, are you referring to potential GST liability under RCM against 'mandi tax' (i.e. as a service recipient) or potential GST liability under RCM against against 'mandi tax' as part of value of goods purchased (i.e. as a goods recipient)? And please quote subject serial number with notification you are pointing at, for the query raised.


2 Dated: 7-1-2023
By:- FARIDUDDIN AHMAD

applicability of act is GST act 2017. sir my question is RCM is payable on mandi tax in UPSGST. Kindly give if there is any notification


3 Dated: 7-1-2023
By:- Shilpi Jain

Mandi tax is paid to the Govt. It is a settled principle that there is no service involved in taxes paid. It is extracted by the Govt. based on certain provisions.

If it is a fee there could be an element of service.

So no GST on mandi tax.

However this is given basis the limited facts available and is a prima facie view basis the principle stated above


4 Dated: 7-1-2023
By:- KASTURI SETHI

Dear Querist,

Have you received any letter or notice from the department ?

Is it fee or tax ? If it is fee it is taxable under CGST/SGST. In this context, read Notification no.13/2017-CT(R) dated 28.6.17 (Serial No.5) and Notification No.12/17-CT(R) dated 28.6.17 as amended.


5 Dated: 9-1-2023
By:- Ganeshan Kalyani

Sec. 15(2) The value of supply shall include–––

(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the State Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier;


6 Dated: 11-1-2023
By:- KASTURI SETHI

Such fee or tax is in the course of business or furtherance of business. Hence no exemption from payment of GST under RCM. Market fee is leviable even under GST regime.

IMARTI LAKDI VYAPARI SANSTHAN JODHPUR Versus STATE OF RAJASTHAN - 2018 (11) TMI 212 - RAJASTHAN HIGH COURT


7 Dated: 11-1-2023
By:- Amit Agrawal

This is in continuation of my post at serial no. 1.

Following questions also worth examination, before one answer the query raised:

A. Whether any services are provided / supplied against 'mandi tax'?

B. If service are indeed provided, whether they are provided by Services supplied by the Central Government, State Government, Union territory or local authority?

C. If service are indeed provided, whether they are exempted from GST under Notification No. 14/2017-Central Tax (Rate), read with Notification No. 16/2018-Central Tax (Rate)?

Hence, I feel that one needs to know more about applicable act / rules / notification etc. about said 'mandi tax' before answering the question raised.


8 Dated: 11-1-2023
By:- Amit Agrawal

Please read Para C from above post as follows: C. If service are indeed provided, whether they be treated neither as a supply of goods nor a supply of service under Notification No. 14/2017-Central Tax (Rate), read with Notification No. 16/2018-Central Tax (Rate)?


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