Divisional Forest Officer In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttarakhand
- Date:
- April 20, 2018
- Type:
- Advance Ruling
- Members:
- VIPIN CHANDRA AND AMIT GUPTA
Subject
"Abhivahan Shulk" charged and collected by the forest division is liable to GST under SAC 9997 (Other Services)
Summary
The applicant wanted to know 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…
Judgement
1. This is an application under Sub-Section (1) of Section 97 of the CGST Act and the rules made thereunder filed by Regional Forest Officer (Forest Division Dehradun) seeking an advance ruling on the question whether GST is leviable on the "Marg Sudharan Shulk" and "Abhivahan Shulk" charged by Forest Division Dehradun from the non government, private and commercial vehic…