AAAR Uttarakhand upheld GST on Abhivahan Shulk (Transit Fee)

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...