The Authority for Advance Ruling ( AAR ), Goa has held that the activity of issuance of Pollution Under Control Certificate for vehicles issued by the Authorised Service Centre is not covered under SAC 9991 and is covered under Residual Entry and hence, should be taxed @ 18% GST. The present application has been filed […]
The post Issue of Pollution Under Control Certificate for Vehicles subject to 18% GST: AAR [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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