In Re : Divisional Forest Officer, Dehradun
GST
2018 (6) TMI 430 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 159 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – AAR
Dated:- 20-4-2018
Ruling No 01/2018-19 In Application No. 05/20. 02. 2018
GST
MR VIPIN CHANDRA (MEMBER) AND MR AMIT GUPTA (MEMBER)
For The 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 Forest Division Dehradun from the non government, private and commercial vehicles engaged in mining work in lieu of use of forest road. The said mining is being undertaken at “Saung” and “Jakhan Rivers” falling under the jurisdiction of F
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plicant 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 undertaken. No body appeared from the side of Revenue for the hearing.
5. In the present application, applicant has requested for advance ruling on leviability of GST on (i) “Marg Sudharan Shulk” and (ii) “Abhivahan Shulk” which are discussed as under :
6.1 GST on “Marg Sudharan Shulk” : From the documents submitted by the applicant we find that the said “marg sudharan shulk” is charged and collected by applicant from non government, private and commercial vehicles engaged in mining work in lieu of use of forest road. Stated purpose of said “marg 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
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plicable 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 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. Under GST regime under Section 2(102) services means anything other than goods ………….and all services but for list of exempted services as provided under Chapter 99 of GST Tariff, 2017 are liable for GST. 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
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