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Issues: (i) Whether GST was leviable on "Marg Sudharan Shulk" collected for use of the forest road. (ii) Whether GST was leviable on "Abhivahan Shulk" collected in respect of forest produce carried through the forest department's transit .
Issue (i): Whether GST was leviable on "Marg Sudharan Shulk" collected for use of the forest road.
Analysis: The charge was found to be in the nature of toll charges collected from users for passage on the forest road, and the amount was used for road maintenance. Services by way of access to a road or bridge on payment of toll charges fall within the exempted category.
Conclusion: No GST is leviable on "Marg Sudharan Shulk".
Issue (ii): Whether GST was leviable on "Abhivahan Shulk" collected in respect of forest produce carried through the forest department's transit .
Analysis: The charge was held not to be toll tax but consideration for services connected with transportation of forest produce under the transit pass mechanism. The service was not shown to fall within any exempted category, and was treated as a taxable service under the GST regime.
Conclusion: GST is leviable on "Abhivahan Shulk" at 18% as taxable service.
Final Conclusion: The ruling granted exemption for the road-use levy but upheld GST on the forest produce transit levy, resulting in a mixed outcome.
Ratio Decidendi: A charge is exempt from GST where it is a true toll for access to a road or bridge, but a levy collected as consideration for services connected with transportation or transit of forest produce is taxable unless specifically exempted.
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