With effect from 18 July 2022, 18% GST is applicable on the Central license/registration, Railways license/registration , Airport/Seaport license fees and penalties on the Central License (renewal after expiry date and late filing of returns). 18% GST is applicable on the registration fees by FSM candidates for online examination and permissions for using Pre-printed packaging material. No GST is charged through FoSCoS for State License/Registration fees and penalties belonging to states/UTs.
The FSSAI issued an order regarding the GST collection of food businesses license/Registration fee/ penalty. A GST of 18% will be applicable on the application fee towards Central license and registration, Railways License and registration and Airport/seaport license. Penalty for renewal of license/registration of Central License after the expiry date is also applicable for a GST of 18%. Similarly, an 18% GST was applicable on penalty for late filing of annual return towards Central License [wef FY 2020-21 & up to FY 2019-20] as per clause no 2.1.13 (3) of Food Safety and Standards (Licensing and Registration of Food Businesses) Regulation,2011. Furthermore, an 18% GST will be applied to the registration fee by FSM candidates for online examination and permissions for using Pre-printed packaging material. The GST on State License and Registration fees and penalties are on reverse charge basis. Hence, no GST is charged on the same belonging to States/UTs on FoSCoS.