*Uttrakhand AAR on various services provided by Government authorities and Input tax credits*

(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 @ 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 terms of serial no. 4 of the Notification No.1 2/2017-Central Tax(Rate) dated 28″ 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. £ of the Notification no. 13/2017 – Central Tax (Rate) dated 28.06.2017 (as amended);

(vi) Input Tax Credit will be admissible on GST paid on purchase of “Pokland, JCB, Dumper & Tipper” as S. 2(28) of Motor Vehicle Act do not cover mining equipment viz., tippers, dumpers.

*Purewal Stone Crusher – [2018] 98 taxmann.com 137 (AAR- UTTARAKHAND)*

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