Pollution Board has sealed a mall for not following pollution control protocols. A penalty of approx. Rs.80 lacs is required to be paid to Pollution Board for desealing. The exact amount has to be collected from shop owners as a one time contribution. Is RWA required to collect GST also on this contribution or is this contribution exempt from GST? Kindly help resolve this query with reason/applicable provisions?
Thanks and regards,
Vivek Kr Goel