STQC Directorate Frequently Asked Questions (FAQs) on GST

1. Is GST Chargeable on STQC Services?.

Yes, STQC Dte is under Ministry of Electronics and Information Technology (MeitY), Government of India has set up 16 laboratories to provide Quality Assurance services to the industries and Central &State Government on payment of fee /service charges. The Quality Assurance Services consist of

(i) Testing of Electronics and Information Technology products. (ii) Certificate of Electronics and Information Technology product and management system. (iii) Knowledge and Skill Development Training in the area of Electronics and Information Technology.

2. Some of the Testing Services have been mandated by Government of India vide Gazettes notification No S.O.2357(E) Dated 7th September 2012 and No 2905 Dated 7th November 2014. 3. It is understood that the Goods and Service Tax (GST) in respect of the services mandated by an Act or Rules should be exempted from GST under S.No 48 of schedule of GST rates for services as approved by GST Council. A clarification was sought from Chief Commissioner, Service Tax Department, Delhi. The same is still awaited.

2. What is the rate of GST?

As per clarification received from GST facilitation Cell MeitY, 18% GST on STQC services is being charged.

3. How GST is to be paid to STQC?

GST is to be paid through Demand Draft drawn in favour of Pay and Account Office MeitY. For Cheque drawing labs/centres namely ERTL(E), ETDC(BG), ETDC(JP), ETDC(Mohali), CFR(Ch) Demand Draft may be drawn in favour of respective stations.

4. Are any of the STQC Services are exempted from GST?

As per GST Act the Goods and Service Tax (GST) in respect of the services mandated by an Act or Rules should be exempted from GST under S.No 48 of schedule of GST rates for services as approved by GST Council. In this regard, a clarification was sought from Chief Commissioner, Service Tax Department, Delhi. The same is still awaited.