Divisional Forest Officer, In re
Date: September 7, 2018
Subject Matter
"Abhivahan Shulk" charged and collected by the forest division is liable to GST under SAC 9997 (Other Services). Order of lower authority upheld.
Summary
An advance ruling application was 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" said to be c…
1. In the instant case, an application under Sub-Section (I) of Section 97 of the CGST Act and the rules made thereunder, was 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" said to be charged by Forest Division Dehradun from the non government…