Whether the service provided for issuing Pollution Under Control Certificate for Vehicles on behalf of State Government is exempted from the GST or not
The activity of issuance of Pollution under Control Certificate for vehicles issued by the applicant is not covered under SAC 9991 and is covered under Residual Entry and hence should be taxed at 18% GST.
Goa Authority of Advance Ruling
GOA/GAAR/1 of 2018-19/2018-19/2268 Dt. 20.09.2018
Download Complete Judgment Click here