Breif Issue :
Whether Abhivahan Shulk (Transit Fees) collected by the appellant (A Govt of Uttarakhand Department ) shall be exigible to GST under SAC 9997 as Other Services or not?
Ref AAR Order No. 01/2018-19 dt. 20.03.2018
The AAAR uphold the decision of the Authority on Advance Ruling for the State of Uttarakhand. Hence this fees will be covered under HSN 9997 and taxable @ 18%.
To Download Complete GSTIndia.biz/UK/FO/2018/07.09.18/AAR-6 click here