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GST on issuance of pollution control certificates for vehicle on behalf of State government

GST on issuance of pollution control certificates for vehicle on behalf of State government

AAR Goa branch announced that from now onwards all the vehicle owners will have to pay an additional 18 percent GST on all the pollution control certificates according to a petition filed by automobiles trader.

According to the petition, it was asked that is the pollution under control certificates issued by the government is exempted from GST or not? On which the AAR stated that pollution control certificate doesn’t come under services accounting code ASC 9991.

This comes in the residual entry services for which it must be applied with the 18 centers GST. According to the central motor vehicle act 1989 rule 115 (7), the pollution certificate is the only issue when a vehicle produces a dangerous level of pollution in the environment.

Date

20.09.2018

Applicant

M/S. VENKATESH AUTOMOBILES

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?

Ruling

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.

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