https://www.taxtmi.com/caselaws?id=368380 GST treatment of road usage charges, environmental fee, mining charges, registration fee and penalty depends on the character of each levy. Abhivahan shulk and khanij sampada sulk were treated as taxable services liable under reverse charge, while the environmental fee was exempt because the collecting board was regarded as a local authority performing functions relatable to Article 243W and the registration fee was covered by the exemption for registrations required under law. The penalty was treated as consideration for tolerating an act and therefore a taxable supply under reverse charge. Input tax credit was allowed on GST paid for Pokland, JCB, dumper and tipper equipment used for transportation of goods, as the motor vehicle credit restriction did not apply to the statutory exception. en-us Tue, 11 Sep 2018 00:00:00 +0530 Tue, 10 Jun 2025 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368380 GST treatment of road usage charges, environmental fee, mining charges, registration fee and penalty depends on the character of each levy. Abhivahan shulk and khanij sampada sulk were treated as taxable services liable under reverse charge, while the environmental fee was exempt because the collecting board was regarded as a local authority performing functions relatable to Article 243W and the registration fee was covered by the exemption for registrations required under law. The penalty was treated as consideration for tolerating an act and therefore a taxable supply under reverse charge. Input tax credit was allowed on GST paid for Pokland, JCB, dumper and tipper equipment used for transportation of goods, as the motor vehicle credit restriction did not apply to the statutory exception. Case-Laws GST Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368380