Levy of GST—The question on which the advance ruling is sought under this Act, shall be in respect of,––
(a) classification of any goods or services or both;
(b) applicability of a notification issued under the provisions of this Act;
(c) determination of time and value of supply of goods or services or both;
(d) admissibility of input tax credit of tax paid or deemed to have been paid;
(e) determination of the liability to pay tax on any goods or services or both;
(f) whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
Held that :- 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 a 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 term of serial no. 4 of the Notification No. 12/2017-Central Tax(Rate) dated 28th June 2017. Therefore there is no GST on the same;
(iii) Khanij sampada sulk is a supply of service. 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);
(iv) The Services of registration rendered by State Transport Office is a exempted service and no GST is payable on the same;
(v) The penalty imposed by the authority is liable for GST @ 18% as on date under reverse charge in terms of Serial No. 5 of the Notification no. 13/2017 - Central Tax (Rate) dated 28.06.2017 (as amended)
(vi) Input Tax Credit will be admissible on GST paid on purchase of “Pokland, JCB, Dumper & Tipper” [2018] 4 TAXLOK.COM 005 (AAR-Uttarakhand)