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TMI Blog2018 (6) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... d for the maintenance of forest road - no GST is leviable as on date on the said “marg sudharan shulk” charged and collected by the applicant. GST on Abhivahan Shulk - Held that:- The said ““Abhivahan Shulk”“ is charged and collected by applicant in respect of forest produce carried out by a person - The said ““Abhivahan Shulk”” can not be termed as toll tax and rather is a form of consideration received by the applicant in lieu of services provided to the person for carrying forest produce - Since the services provided by the applicant do not find mention in the list of exempted services, therefore the applicant is liable to pay GST @ 18% on the said “Abhivahan Shulk” under Service Code 9997 and to be treated as “other services”. Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dertaken bythe applicant. 3. As per Section 97(2)(e) of CGST/SGST Act, 2017 the advance ruling can 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 opportunity of personal hearing was granted to the applicant on 02.04.2018. Shri B.B. Martoliya, Sub-divisional forest officer, Dehradun appeared for personal hearing on 02-04-2018 and submitted documents describing therein exact nature of work being underta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arged and collected by applicant in respect of forest produce carried out by a person. On going through The Uttrakhand Transit of Timber and Other Forest Produce Rules 2012 , authority observe that a person who desires to obtain forest produce is required to be registered 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 according to quality and quantity. Therefore said Abhivahan Shulk can not be termed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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