Levy of GST – services of Pollution Testing of Vehicles – The Activity of issuance of Pollution Under Control Certificate for vehicles is not covered under SAC 9991 and is covered under Residual Entry and hence, should be taxed @ 18% GST.

Goods and Services Tax – Levy of GST – services of Pollution Testing of Vehicles – The Activity of issuance of Pollution Under Control Certificate for vehicles is not covered under SAC 9991 and is cov

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