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

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