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2018 (6) TMI 430 - AAR - GSTLevy of GST - Marg Sudharan Shulk and Abhivahan Shulk - Whether GST is leviable on the “Marg Sudharan Shulk” and “Abhivahan Shulk” charged by Forest Division Dehradun from the non government, private and commercial vehicles engaged in mining work in lieu of use of forest road? - Held that:- Under GST, “the services by way of assess to a road or a bridge on payment of toll charges” are included in the list of exempted services - the said “marg sudharan shulk” is nothing but toll charges collected by the applicant from the users for using forest road and the said toll charges are being used for the maintenance of forest road - no GST is leviable as on date on the said “marg sudharan shulk” charged and collected by the applicant. GST on Abhivahan Shulk - Held that:- The said ““Abhivahan Shulk”“ is charged and collected by applicant in respect of forest produce carried out by a person - The said ““Abhivahan Shulk”” can not be termed as toll tax and rather is a form of consideration received by the applicant in lieu of services provided to the person for carrying forest produce - Since the services provided by the applicant do not find mention in the list of exempted services, therefore the applicant is liable to pay GST @ 18% on the said “Abhivahan Shulk” under Service Code 9997 and to be treated as “other services”. Ruling:- no GST is leviable as on date on the said “marg sudharan shulk” charged and collected by the applicant - the applicant is liable to pay GST @ 18% on the said “Abhivahan Shulk” under Service Code 9997 and to be treated as “other services”.
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