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This  order  has  come  into  effect  from  18th July,  2022  as  per  directions  from  Ministry  of Finance, Department of Revenue Notification number 04/2022 central tax  (Rate)  dated  13th July, 2022. The GST applicable on State License and Registration fee and Penalties are on reverse charge basis. Therefore,  NO  OST  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, refer attachment for further details.