TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>GST Applicability to Issuing Pollution Certificates: Goa Government Service Taxable</h1> <h3>In Re: M/s. Venkatesh Automobiles</h3> In Re: M/s. Venkatesh Automobiles - 2018 (18) G. S. T. L. 366 (A. A. R. - GST) Issues Involved:1. Whether the service provided for issuing Pollution Under Control Certificate for Vehicles on behalf of State Government is exempted from GST or not.Analysis:Issue 1: Whether the service provided for issuing Pollution Under Control Certificate for Vehicles on behalf of State Government is exempted from GST or not.The case involved an application filed seeking an Advance Ruling under section 97 of the Goa Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017 regarding the exemption of GST on the service of issuing Pollution Under Control Certificate for Vehicles. The appellant, appointed by the Government of Goa, Directorate of Transport, provides Pollution Testing services for vehicles and issues Pollution Under Control Certificates. The Pollution Under Control Certificate is a mandatory requirement under the Motor Vehicle Act, issued only if the vehicle emissions align with pollution norms. The appellant procures blank leaflets from the Directorate of Transport and issues them to customers after testing at a higher rate. The consideration charged for this service is the difference between the procurement cost and the issuance cost. The applicant argued that the service falls under SAC 9991, but it was determined that it does not fully meet the criteria of that category. The service provided by the applicant is not covered under Schedule III of the GST Acts and is not a pure service provided by the government authorities. As the service is provided on payment of charges, GST is applicable at the standard rate.Judgment:The Advance Ruling Authority concluded that the activity of issuing Pollution Under Control Certificates for vehicles by the applicant does not fall under SAC 9991 but is covered under the Residual Entry, thus subject to GST at the rate of 18%.This detailed analysis of the judgment provides a comprehensive understanding of the issues involved and the decision rendered by the Advance Ruling Authority in this case.
TaxTMI 