Whether GST applicable on Pollution Under Control (PUC) Certificate

S K MISHRA (Accounts Professional) (26 Points)

30 December 2020  

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.