GST on Abhivahan Shulk, Khanij sampada shulk, fee collected by UEPPCB

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 sa...