2018 (6) TMI 430 – AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND – 2018 (14) G. S. T. L. 159 (A. A. R. – GST) – Levy of GST – Marg Sudharan Shulk and Abhivahan Shulk – 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? – Held that:- 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 – the said “marg sudharan shulk” is nothing but toll charges collected by the applicant from the users for using forest road and the said toll charges are being used 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.
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GST on Abhivahan Shulk – Held that:- The said ““Abhivahan Shulk”“ is charged and collected by applicant in respect of forest produce carried out by
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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 Forest Division Dehradun under the supervision of Van Vikas Nigam after getting necessary approval from Environment Ministry, Government of India. 2. Advance Ruling under GST means a decision provided by the authority or the appellate authority to an applicant on matters or on questions specified in sub section (2) of section 97 or sub section (1) of section 100 in relation to the supply of goods or services or both being undertaken or proposed to be undertaken bythe applicant. 3. As per Section 97(2)(e) of CGST/SGST Act, 2017 t
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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, is a public or private road for which a fee (or toll) is Assessed for passage. It is a form of road pricing typically implemented to help recoup the cost of road construction and maintenance. In the present case we find that the said marg sudharan shulk is nothing but toll charges collected by the applicant from the users for using forest road and the said toll charges are being used for the maintenance of forest road. Therefore we conclude that no GST is leviable as on date on the said marg sudharan shulk charged and collected by the applicant. 6.2
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