TMI Blog2018 (10) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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". - AAR No. 08/2018-19 In Application No. 06/2018-19 - - - Dated:- 11-9-2018 - VIPIN CHANDRA AND AMIT GUPTA, MEMBER Present for the Applicant: Shri Ashwarya Sharma (Advocate) Present for the Jurisdicti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... artment under s.no. 5 of Reverse Charge Mechanism (RCM) notification. (d). Vehicles (Pokland, JCB, Dumper Tipper)purchased and used by the applicant in its day to day business activities for movement of goods from one place to another would fall within the definition of Motor Vehicle under the provisions or GST law. (e). Availability of GST Paid by the applicant at the time of purchase or repairs including spares w.r.t. Vehicles (Pokland, JCB, Dumper Tipper)used by it for movement of goods in its palace of business as Input Tax Credit. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. 3. In the present case applicant has sought advance ruling respect of applicability of notification Issued under the provisions of the Act ibid on Road Usage charges, Government Fee, penalty paid by them and input tax credit . Therefore, in terms of said Section 97 (2) (b) (d) (e) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Haldwani Khanij Sampada Sulk Pollution Mining charges paid to the Govt. Dist. Geology Mining Dept. (U.K) Motor Vehicle Tax Amount paid to State Transport Dept.(Services) ARTO, Kashipur, State Transport Department A. It is pertinent to mention here that the Authority has earlier dealt with the same issue in the case of Forest Department wherein the advance ruling was sough: by them on the question whether GST is leviable on the Marg Sudharan Shulk and Abhivahan Shulk . The findings of the Authority in the said case is reproduce as under: GST on Marg Sudharan Shulk : From the documents submitted by the applicant we find that the said marg sudharan shulk is charged and collected by applicant from non government, private and commercial vehicles engaged in mining work in lieu of use of forest road. Stated purpose of said marg sudharan shulk is for maintenance of forest road. Under GST, the services by way of access to a roac or a bridge on payment of toll charges are included in the list of exempted services. Further, A toll road, also known ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Notification no. 13/2017 - Central Tax (Rare) dated 28.06.2017 (as amended) and the extract of said notification is reproduce below: Notification no. 13/201 7 - Central Tax (Rate) dated 28.06.2017 S.No. Categories of Supply of Services Supplier of service Recipient of service 5 Services supplied by the Central Government. Stale Government Union territory or local authority to business entity excluding. - (1) renting of immovable property, and (2) services specified below- (i) services by the Department of Posts by wav of speed post. express parcel post. life insurance, an.' agency services provided in a person other than Central Government. State Government or union territory or local authority (ii) services in relation to an a crap or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers Central Government. State Government Union territory or local authority Any business entity located in the taxable territory. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... covered under Article 243 W of the Constitution and the same is extracted below: (a) Urban planning including town planning. (b) Regulation of land-use and construction of buildings. (c) Planning for economic and social development. (d) Roads and bridges. (e) Water supply for domestic, industrial and , commercial purposes. (f) Public health, sanitation conservancy and solid waste management. (g) Fire services. (h) Urban forestry, protection of the environment and promotion of ecological aspects. (i) Safeguarding the interests or weaker sections of society, including the handicapped and mentally retarded. (j) Slum improvement and upgradation. (k) Urban poverty alleviation. (l) Provision of urban amenities and facilities such as parks, gardens, playgrounds. (m) Promotion of cultural, (durational and aesthetic aspects. (n) Burials and buriai grounds; cremations, cremation grounds; and electric crematoriums. (o) Cattle pounds; prevention of cruelty to animals. . (p) Vital statistics including registration of births and deaths. (q) Public amenities including street lighting, parking lots, bus stops and p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State Department in lieu of services provided to the applicant for carrying over produce. As per Section 2(102) of the Act 'service' is defined as under: (102) services means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or de nomination for which a separate consideration is charged; We further find that services which are exempted from GST are notified vide Notification No. 12/2017-Central Tax(Rate) dated 28* June' 2017. On going through the said notification we find that in totality 81 services are exempted services which includes 12 services' provided, by government or local authority and we observe that service in question provided by the State Government does not find place in said 12 services. Thus the service m question rendered by State Government is liable for GST. @ 18% under Service Code 9997 and to be treated as other services . However the applicant is required to discharge GST liability under reverse charge in terms of serial No. .5 of the Notification no. 13/2017 - Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ole considers for the supply. We further find that Schedule II of the Act. provide activities to be treated as supply of goods or supply or services. The relevant portion of the same extracted and read as under: 5(e) agreeing to the oblige lot to refrain from an act, or to tolerate an act or situation, or to do an act' Before coming to any conclusion on this issue we first analyze the provisions (supra) as under (i) Obligation to refrain from an act:- It means any act, which binds a person, for not doing a particular act in the given circumstance. (ii) Obligation to tolerate an act or a situation: It means to accept the occurrences or existence of an act or a particular thing, which is imposed by a condition or circumstances, in a contract, agreement or any other document which is legally enforceable by law. (iii) Obligation to do. an act It means to perform or to do something, necessarily, prescribed in an agreement, contract/or any other document which is required under am law for the time being in force. Further, to satisfy the definition of service (defined in section 2(102) of Act ibid), the activity should be carried out by a person for another for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of GST paid on inputs, capital goods and services. The relevant portion of the same is reproduce as under: (a) motor vehicles and other conveyances except when they are used- (i) for making the following taxable supplies, namely; (A) further supply of such vehicles or conveyances; or (B) transportation of passengers; or (C) imparting training on driving, flying navigating such vehicles or conveyances; (ii) for transportation of goods; We also find that in terms . the provisions of Section 2(76) of tie Act the expression motor vehicle shall have the same meaning as assigned to it in Clause (28) of Section 2 of the Motor Vehicle Act, 1988 and the same read as under: Section 2(28) in The Motor Vehicles Act, 1988: motor vehicle or vehicle means any mechanically propelled vehicle adapted [or use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailer: but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or in any other enclosed premises or a ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning company will be allowed as input credit. ORDER (i) 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 a 18% as on date on the same under reverse charge in terms of Serial No. 5 of the Notification no. 13/2017 - Central Tax (Rate) dated 28.06.2017 (as amended) ; (ii) The fee collected by UEPPCB is exempted in term of serial no. 4 of the Notification No. 12/2017-Central Tax(Rate) dated 28 th June 2017. Therefore there is no GST on the same; (iii) Khanij sampada sulk 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 Serial No. 5 of the Notification no. 13/2017 - Central Tax (Rate) dated 28.06.2017 (as amended); (iv) The Services of registration rendered by State Transport Office is a exempted service and no GST is payable on the same; (v) The penalty imposed by the authority is liable for GST @ 18% as on date under reverse charge in terms of Serial No. 5 of the Notification no. 13/2017 - Central Tax (Rate) dated 28.06.2017 (as amended) (vi) Input Tax Credit w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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