Levy of GST - services of Pollution Testing of Vehicles - The ...
Pollution Under Control Certificates for vehicles taxed under residual entry, not SAC 9991, with 18% GST rate.
October 22, 2018
Case Laws GST AAR
Levy of GST - services of Pollution Testing of Vehicles - The Activity of issuance of Pollution Under Control Certificate for vehicles is not covered under SAC 9991 and is covered under Residual Entry and hence, should be taxed @ 18% GST.
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