Applicable tax for services under NCS-TCP
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.
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