In re Purewal Stone Crusher (GST AAR Uttarakhand)
(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.12/2017-Central Tax(Rate) dated 28th June’ 2017. Therefore there is no GST on the same;
(iii) Khanij 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 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 payble on the same:
(v) 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 will be admissible on GST paid on purchase of “Pokland, JCB, Dumper & Tipper”.
Read AAAR Order : GST payable on Abhivahan and Khanij Sampada Shulk under RCM
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, UTTARAKHAND
1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 (herein after referred to as Act) and the rules made thereunder filed by M/s. Purewal Stone Crusher, Ramnagar, (Nainital) Uttarakhand, primarily engaged in the business of supplying goods namely “Grit and Sand to its customers” after purchasing from the Uttarakhand Forest Development Corporation (UFDC) Mining Division, Ramnagar and seeks an advance ruling on the question, details of which given below as:
(a). Nature of Road Usage charges and Government Fee paid by the applicant in respect of following services:
