Whether GST applicable on Pollution Under Control (PUC) Certificate

Rules 1984 views 1 replies

At present many Pollution Check Centers running throughout India, specially on Petrol Pumps or its nearby area. They are charging Rs. 50 or 80 or 100 (depend on vehicle 2w or 4w or Petrol or Diesel),  Customers also get an intimation via SMS for creation their online PUC with its charges or Rs. 50 / 80 / 100.

I have two questions in my mind-

Whether GST is applicable on Pollution Under Control (PUC) Certificate ?

if No, then OK,  if yes, then - 

whether above Price of PUC Check Rs. 50 / 80 / 100 is inclusive of GST or exclusive ?

and  What is the rate of GST applicable on PUC ?

Members are requested to please advice on this matter with reference of concerned supporting law / rule / notifications, if any.

Replies (1)
The activity of issuance of Pollution Under Control certificate for vehicles issued by the applicant is not covered under SAC (Services Accounting Code) 9991 and is covered under residual entry and hence, should be taxed @ 18 per cent GST


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