FSSAI issued Order w.r.t. GST collection for food businesses License/Registration fee/penalty
The FSSAI vide Order F.No. RCD-01001/7/2021-Regulatory-FSSAI-Part-(1) dated July 27, 2022 regarding the GST collection for food businesses License/Registration fee/penalty.
This is with reference to Finance Division notice number FA-11023/1/2022-FA-FSSAI/43 dated July 20, 2022 [copy enclosed].
GST on the payments made towards FSSAI will be as per the following:
|
S. No. |
Types of Fee / Penalty | Mode of Payment/Portal |
GST applicable |
|
1. |
Application fee towards
|
Online – FoSCoS
https://foscos.fssai.gov.in |
18% |
|
2. |
Penalty for renewal of license/registration after expiry date – Central License |
Online – FoSCoS https://foscos.fssai.gov.in |
18% |
|
3. |
Penalty for late filing of annual return towards Central License [w.e.f FY 2020-21] as per clause no 2.1.13 (3) of Food Safety and Standards (Licensing and Registration of Food Businesses) Regulation, 2011. |
Online – FoSCoS
https://foscos.fssai.gov.in |
18% |
|
4. |
Penalty for late filing of annual return towards Central License [upto FY 2019-20] as per clause no 2.1.13 (3) of Food Safety and Standards (Licensing and Registration of Food Businesses) Regulation, 2011. | Online – FSSAI E-pay portal https://epay.fssai.gov.in/fps/loadindex |
18% |
|
5. |
Registration fee by FSM candidates for online examination |
Online – Food Safety Mitra Portal
https://mitra.fssai.gov.in/loadIndexData |
18% |
|
6. |
Permissions for using Pre-printed packaging material | Online – FSSAI E-pay portal https://epay.fssai.gov.in/fps/loadindex |
18% |
This order has come into effect from July 18, 2022 as per directions from Ministry of Finance, Department of Revenue Notification number 04/2022 central tax (Rate) dated July 13, 2022.
The GST applicable on State License and Registration fee and Penalties are on reverse charge basis. Therefore, NO GST is being charged through FoSCoS portal on State License and Registration fee and the Penalties belonging to States/UTs. The same is also printed on the receipt generated through FoSCoS.
The Order can be accessed at - https://fssai.gov.in/upload/advisories/2022/07/62e11a8f3dc57Order_GST_Food_Business_27_07_2022.pdf
