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2018 (10) TMI 346 - AAR - GSTLevy of GST - supply of goods namely 'Grit and Sand' - tax on Road Usage charges and Government fee paid by applicant to multiple Government Departments - GST on penalty paid on unaccounted stock of River Bed Material under serial number 5 of Reverse charge mechanism - availability of GST paid by applicant at the time of purchase or repairs including spares used by it for movement of goods in its place of business as input tax credit. Road Usage charges and Government fee paid by applicant to multiple Government Departments - Whether the same falls within the Exempted Government Services - Held that:- On the issue of 'Abhivahan Shulk', the applicant is liable to discharge GST Liability under Reverse Charge in terms of Serial no. 5 of N/N. 13/2017-CT(Rate) dated 28.06.2017 - the fee for ambient air monitoring has to be paid to the Uttarakhand environment protection control board, Haldwani is to safeguard the environment as well as general public from the negative impact of working of stone crushers and other pollution generating plants for which a prescribed amount of fee is levied by the State Board. Whether the said Board is a state government of local authority? - Held that:- UEPPCB is not State Government however covered under the definition of local authority in terms of Section 2(69)(c) of the Act - It is established that UEPPCB is a local Authority. The services rendered by local authority by way of any activity in relation to any function entrusted to a municipality under Article 243W of the Constitution is also covered under /N. 12/2017-CT(Rate) dated 28-06-2017 - the functions under article 243W of the Constitution entrusted to municipality specifically mention 'protection of the environment and promotion of ecological aspects'. - It is evident that primary function of UEPPCB is also to safeguard the environment as well as general public from the negative impact of polluting generating plants - thus both the conditions namely services has to be provided by local authority and activity should fall under Article 243 of Constitution, has been fulflled, hence the said activity of UEPPCB is exempt in terms of serial number 4 o the N/N. 12/2017-CT(Rate) dated 28-06-2017 - therefore there is no liability of GST arises on the fee collected by UEPPCB in respect of said activity as the same is exempt service. Khanji sampada shulk - Held that:- The said Shulk is a consideration received by the State Department in lieu of services provided to the applicant for carrying river produce - further, the said services which are exempt from GST are notified vide N/N. 12/2017-CT(Rate) dated 28-06-2017 - the service in question rendered by State Government is liable for GST at 18% under service code 9997 and to be treated as 'other services' - the applicant is required to discharge GST liability under Reverse charge in terms of SL. 5 of N/N. 13/2017. Registration Fee - Held that:- The Regional Transport Office is a State Government Department and covered under definition of section 2(53) of the Act - services rendered by State Transport Office is covered under N/N. 12/2017 - the said registration fee is covered under exempt service under "Services provided by Central Government, State Government, Union Territory or Local Authority by way of - (a) registration required under any law for the time being in force" - accordingly, the services of registration rendered by State transport Office is exempt service and no GST payable on the same. GST Applicability on penalty paid by applicant on unaccounted stock by River Bed Material on the orders of District Magistrate to the Government Account under sl.no. 5 of Reverse charge Mechanism notification - Held that:- The penalty is to be treated as supply of service in terms of Schedule II of the ACt and is liable to GST at 18% under service code 9997 and to be treated as other services - the applicant is required to discharge GST Liability under Reverse charge in terms of sl.no. 5 of N/N. 23/2017. Input Tax Credit - Availability of GST paid by applicant at the time of purchase or repairs including spars w.r.t. Vehicles (Pokland, JCB, Dumper and Tipper) used by it for movement of goods in its place of business as Input Tax Credit - Held that:- Section 17(5) of the Act restrict availment of ITC in respect of GST paid on inputs, capital goods and services - in terms of the provisions of Section 2(76) of the Act the expression 'motor vehicle' shall have the same meaning as assigned to it in clause (28) of section 2 of Motor Vehicle Act, 1988 - Under the provisions of GST law, the GST paid on purchase of 'Pokland, JCB, Dumper and Tipper' used for transportation of goods will be allowed as ITC. Ruling:- "Abhivahan Shulk" is different from toll tax and is covered under Service Code 9997 and to be treated as 'other services' and is liable for GST. The applicant is liable to pay GST @ 18% as on date on the same under Reverse Charge in terms of Sl. No. 5 of N/N. 13/2017. The fee collected by UEPPCB is exempt in terms of SL.NO. 4 of N/N. 12/2017. Thus, there is no GST on the same. Khanji Sampada Shulk is a supply of service. The applicant is liable to pay GST @ 18% as on date on the same under reverse charge in terms of sl.no. 5 of N/N. 13/2017. The service of registration rendered by State transport Office is a exempt service and no GST payable on the same. The penalty imposed by the authority is liable to GST @ 18% as on date under reverse charge in terms of sl. no. 5 of N/N. 13/2017. Input Tax Credit will be admissible on GST paid on purchase of "Pokland, JCB, Dumper and Tipper".
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