AAAR : “Abhivahan Shulk” collected by Forest Division for carrying forest produce taxable at 18%

Uttarakhand AAAR dismisses appeal against order of AAR which held that ‘Abhivahan Shulk’ (Transit Fee) charged and collected by Forest Division in respect of forest produce carried by a person shall be subject to GST at 18% under SAC 9997 as “Other services”; Explains that said charge is different from 'Marg Sudharan Shulk' (both collected by forest department under statute of State Govt.) in as much as latter is collected for upkeep and maintenance of roads...