<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Securitized assets are in the nature of securities and hence not liable to GST. However, if some service charges or service fees or documentation fees or broking charges or such like fees or charges are charged, the same would be a consideration for provision of services related to securitization and chargeable to GST.</span></span></p>