This article intents to discuss the applicability of GST on Non-refundable Registration Fee (NRF) collected by the organiser at the time of e-auction
What is E-auction?
E-auctions means that requirement for procurement of goods or services will be done online. All the process related to tendering (application, payment of fees, submission of bid, etc.) is done online (using computer & internet), and after tendering process successful bidder need to comply for additional documentation requirement.
Source Taxguru
