18 percent GST applicable for Pollution certificate
Posted on: 24/Oct/2018 11:26:19 AM
According to a latest release by the Authority for Advance Ruling (AAR), all the vehicle owners will have to spend about 15 percent GST so as to obtain pollution certificate.
An application was recently filed by Venkatesh Automobiles querying whether the service offered under Pollution under Control Certificate by the state government will be exempted from the Goods and Services Tax. Answering this, the Goa bench has clarified the issue.
For providing Pollution under Control certificate to all the applying vehicles that do not fall under Services Accounting Code, 9991, and that falls under the residual entry shall be liable to pay 18 percent GST.
All the vehicles in use on road needs the PUC certificate. This is an indication that the emissions abide by the pollution control norms and that the respective vehicle is not harmful to the environment.
According to the AAR statement, the authorized agents to provide PUC certificate shall do so upon receiving the payment.
This service is offered by the applicant to the customer for which a service charge will be applicable. The pollution test shall be performed upon getting service charge and GST shall be applicable for the same.
