National Certification System for Tissue Culture Raised Plants (NCS-TCP)

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Applicable taxes for services under NCS-TCP

Tax Deduction at Source (TDS)

The fee for testing /certification /recognition is being received by BCIL in its capacity as the Management Cell of NCS-TCP on behalf of the Department of Biotechnology, Government of India. The facilities are being extended by Govt. through BCIL and the receipts do not form part of income/ revenue of BCIL in any manner. Therefore, all such payments are not subject to tax deduction at source (TDS)

Goods and Service Tax (GST)

As per the new GST guidelines w.e.f. 1st July, 2017 GST @ 18% is payable on testing and certification fee as well as fee towards recognition and its renewal. Under Reverse Charge as approved by GST Council, with regard to the services provided or agreed to be provided by Government or local authority, no service tax is payable by the service provider. The entire liability of payment of the GST rests with the recipient of the service.

The relevant extract (Point No. 6) of the guidelines for your reference.