Q. 642 Are services of intermediary liable to GST. We are raising invoice on client for some fees that are to be paid to govt. – Ministry of Information & Broadcasting. We are charging no extra charges in these. We are just taking fees from client and paying those on their behalf to Govt. But the challan is being generated on my name. E.g We are getting Rs. 100/- from client for renewal of license fees that will be paid to Govt. We raise a Invoice to them for Rs. 100/- only. So are we liable to charge GST on this?

Ans. You are required to check pure agent conditions, further if applicable conditions are fulfilled then GST will not be charged. 

Q. 641 Please provide the link to download updated schedule having tax rates applicable on services.

Ans. https://taxo.online/hsn-sac-rate-finder/

Q. 640 I raised a tax invoice month of January i have also filed his GST return in time but the recipient refusing to accept that tax invoice He is saying give me that tax invoice in the next month for the same amount What to do now, the goods have been sent to him also.

Ans. Tax invoice cannot be reversed, either issue a credit note or raise a new invoice.