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Case Law Details

Case Name : In re Divisional Forest Officer (AAR Uttarakhand)
Related Assessment Year :
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In re Divisional Forest Officer (GST AAR Uttarakhand)

Issue- Whether GST is leviable on the Marg Sudharan Shulk and Abhivahan Shulk charged by Forest Division Dehradun from the non-government, private and commercial vehicles engaged in mining work in lieu of use of forest road?

Held-

In the present case we find that the said ”marg sudharan shulk” is nothing but toll charges collected by the applicant from the users for using forest road and

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