https://www.taxtmi.com/caselaws?id=369177 Issuing Pollution Under Control Certificates for vehicles on behalf of the State Government was held not to be exempt from GST where the activity was performed by an authorised private entity for consideration and fees were charged beyond the cost of blank leaflets. The service was not rendered directly by the Central or State Government, Union Territory, or a local authority, and it was not shown to be a pure service connected with functions under Articles 243G or 243W. It therefore did not fall within SAC 9991 and was treated as a residual taxable service, attracting GST at the applicable rate of 18%. en-us Thu, 20 Sep 2018 00:00:00 +0530 Wed, 05 Mar 2025 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369177 Issuing Pollution Under Control Certificates for vehicles on behalf of the State Government was held not to be exempt from GST where the activity was performed by an authorised private entity for consideration and fees were charged beyond the cost of blank leaflets. The service was not rendered directly by the Central or State Government, Union Territory, or a local authority, and it was not shown to be a pure service connected with functions under Articles 243G or 243W. It therefore did not fall within SAC 9991 and was treated as a residual taxable service, attracting GST at the applicable rate of 18%. Case-Laws GST Thu, 20 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369177