Case Law Details
Case Name : In re Venkatesh Automobiles (GST AAR Goa)
Related Assessment Year :
Courts :
AAR Goa Advance Rulings
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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, ...
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vehicle PUC is not reflected the GST amt collected but still charge 18%.by the service provider.
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