AAR : Issue of Pollution Under Control (PUC) Certificate taxable at 18% under residuary entry

Oct 23,2018

Goa AAR holds that activity of issuance of Pollution Under Control (PUC) Certificate for vehicles is covered under Residual Entry and hence taxable at 18% GST; Clarifies that the said services cannot be classified under SAC 9991 (which covers only services provided by Central Govt, State Govt., Union Territory or Local Authorities directly) as thegiven service is not a pure service provided by said authorities by way of any activity in relation to any function entrusted to a ...


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