NEW DELHI: Vehicle owners must pay a GST of 18 in line with cent to get pollution certificates for their automobiles, the Authority for Advance Ruling (AAR) has stated.
The Goa bench of the AAR passed the ruling on an software filed through Venkatesh Automobiles on whether or not the service equipped for issuing 'Pollution Under Control' (PUC) certificates on behalf of the state govt is exempted from the Goods and Services Tax (GST).
"The activity of issuance of Pollution Under Control certificate for vehicles issued by the applicant is not covered under SAC (Services Accounting Code) 9991 and is covered under residual entry and hence, should be taxed @ 18 per cent GST," the AAR stated.
Every automobile plying on roads want a PUC certificates, which indicates that the emissions are in alignment with pollution norms and don't seem to be destructive to the environment.
The AAR stated that the government has permitted the applicant to issue PUC certificates on bills. "It is the service provided by the applicant to the customers on payment of service charges. Since, the services of testing of pollution are provided on payment of service charge, GST is payable at applicable rate," the ruling stated.
The Goa bench of the AAR passed the ruling on an software filed through Venkatesh Automobiles on whether or not the service equipped for issuing 'Pollution Under Control' (PUC) certificates on behalf of the state govt is exempted from the Goods and Services Tax (GST).
"The activity of issuance of Pollution Under Control certificate for vehicles issued by the applicant is not covered under SAC (Services Accounting Code) 9991 and is covered under residual entry and hence, should be taxed @ 18 per cent GST," the AAR stated.
Every automobile plying on roads want a PUC certificates, which indicates that the emissions are in alignment with pollution norms and don't seem to be destructive to the environment.
The AAR stated that the government has permitted the applicant to issue PUC certificates on bills. "It is the service provided by the applicant to the customers on payment of service charges. Since, the services of testing of pollution are provided on payment of service charge, GST is payable at applicable rate," the ruling stated.
Vehicle owners to pay 18% GST for pollution check
![Vehicle owners to pay 18% GST for pollution check]()
Reviewed by Kailash
on
October 24, 2018
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