No GST on Marg Sudharan Shulk & 18% GST on Abhivahan Shulk: AAR

In re Divisional Forest Officer (GST AAR Uttarakhand) Issue- 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 use of forest road? Held- In the present case we find that the said ”marg sudharan shulk” is nothing but toll charges collected by the applicant from the users for using forest road and the said toll charges are being used for the maintenance of forest road. Therefore we conclude that no GST is leviable as on date on the said ...