What is the nature of Road Usage Charges and Government Fee paid by the Applicant?
Whether Road Usage Charges and Government Fee paid by the Applicant to multiple Government Department’s fall within the category of Exempted Government Services as mentioned under S.No's. 4,5,6,9,23 and 47 of the Exemption Notification and accordingly no GST is required to be paid on such charges under S.No. 5 of RCM Notification?
Whether GST is required to be paid on penalty paid by Applicant on unaccounted stock of RBM on the orders of the DM to Government Departmentunder S.No.5 of RCM Notification?
Whether Vehicles (Pokland, JCB, Dumper, and Tipper) purchased and used by the Applicant in its day to day business activities for movement of goods from one place to another would fall within the defination of Motor Vehicle under the provisions of GST law?
If the answer to the above question is in the affirmative, whether GST paid by the Applicant at the time of purchase or repairs including spares, w.r.t Vehicles(Pokland, JCB, Dumper and Tipper) used by it movement of goods in its place of business is available as input tax credit?