2018 (6) TMI 430

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.... present Applicant : Shri Bharat Bhushan Martoliya, Sub-divisional forest officer, Dehradun RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST Act and the rules made thereunder filed by Regional Forest Officer (Forest Division Dehradun) seeking an advance ruling on the question whether GST is leviable on the "Marg Sudharan Shulk" and "Abhivahan Shulk" charged by....

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....n be given on "determination of the liability to pay tax on any goods or services or both. In the present case applicant has sough advance ruling in respect of leviability of GST, if any, on the said "Marg Sudharan Shulk" and "Abhivahan Shulk" charged by them. Therefore, in terms of said Section 97(2)(e) of CGST/SGST Act, 2017, the present application is hereby admitted. 4. Accordingly opportun....

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....g sudharan shulk" is for maintenance of forest road. Under GST, "the services by way of assess to a road or a bridge on payment of toll charges" are included in the list of exempted services. Further, A toll road, also known as a turnpike or tollway, is a public or private road for which a fee (or toll) is Assessed for passage. It is a form of road pricing typically implemented to help recoup the ....

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....gistered with the forest department after paying applicable fee and the said ""Abhivahan Shulk"" is charged on the basis of quantum and quality of forest produce and the said forest produce must be accompanied with a transit pass issued by forest authorities in this regard. Authority further observe that charges for carrying forest produce through road or water are different and determined accordi....