2025-VIL-158-AAR
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SGST Advance Ruling Authority

GST – Delhi AAR - Discharge of sovereign and statutory functions, Government Authority - Whether the CPCB (An autonomous body of the Ministry of Environment, Forest and Climate Change of Govt. of India) is liable to charge GST on the amount collected by it in the Course of discharge of its sovereign and statutory functions/duties under Water (Prevention and Control of Pollution) Act, 1974, and the Air (Prevention and Control of Pollution) Act, 1981 and Environment (Protection) Act, 1986 – HELD – The Applicant-M/s Central Pollution Control Board (CPCB) is a Government Authority/Local Authority in terms of the definition under Notification No.31/2017 - Central Tax (Rate) dated 13.10.2017 and Section 2(69) of CGST Act, 2017 - With regard to the applicability of GST on the fee collected by the applicant in the course of discharge of statutory functions under Water (Prevention and control of Pollution) Act, 1974, Air (Prevention and control of Pollution) Act, 1981 and Environment (Protection) Act, 1986, the activities such as issuing various licenses and or granting consent/registration to various Business entities and Operating in-house labs for sample testing of water under an specific arrangement with Ministry of Jai Shakti (Govt. of India), are the statutory functions entrusted to the applicant under the respective Acts and no liability of GST arises on the fee collected by the applicant in respect of said activity as the same is exempted service in terms of Notification No. 12/2017-Central Tax (Rate), dated 28th June 2017 – Ordered accordingly
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