Pollution Under Control Certificates for vehicles taxed under residual entry, not SAC 9991, with 18% GST rate.

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Full Text of the Document

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....Levy of GST - services of Pollution Testing of Vehicles - The Activity of issuance of Pollution Under Control Certificate for vehicles is not covered under SAC 9991 and is covered under Residual Entry and hence, should be taxed @ 18% GST.....