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AAAR Uttarakhand upheld GST on Abhivahan Shulk (Transit Fee)
Case Law Details
- Case Name
- In re Divisional Forest Officer (GST AAAR Uttarakhand)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Uttarakhand, Advance Rulings
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In re Divisional Forest Officer (GST AAAR Uttarakhand)
Issue- Only issue to be decided in present appeal is that “whether Abhivahan Shulk (Transit Fee) collected by the appellant (A Govt. of Uttarakhand Department and one of the limbs 819/X-2-2012-21(13)/2011 dated 8.05.2012 shall be exigible to GST under SAC 9997 as Other Services or not”?
Held by AAAR Uttarakhand-
Only such activities and transactions undertaken by the Central Government, a Slate Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recomm...
