18% GST payable on Services for issuing PUC Certificate

In re Venkatesh Automobiles (GST AAR Goa)

Whether the service provided for issuing Pollution Under Control (PUC) Certificate for Vehicles on behalf of State Government is exempted from the GST or not?

The Activity of issuance of Pollution Under Control Certificate for vehicles issued by the applicant is not covered under SAC 9991 and is covered under Residual Entry and hence, should be taxed @ 18% GST.

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GOA

The present application has been filed under section 97 of the Goa Good and Services Tax Act, 2017 and the Central Goods and Services Tax, Act 2017 (hereinafter referred to as the SGST Act and CGST Act) by M/s Venkatesh Automobiles, Shop No. 1, Govind Poy House Rua Padre Miranda, Margao Goa seeking an Advance Ruling in respect of the following question: “Whether the service provided for issuing Pollution Under Control Certificate for Vehicles on behalf of State Government is exempted from the GST or not”.

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