Case LawTSAAR Order No. 30/2022
Singareni Collieries Company Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Telangana
- Date:
- June 7, 2022
- Type:
- Advance Ruling
- Members:
- Kasi Visweswara Rao, Raghu Kiran
Subject
GST is payable on forest permit fee on reverse charge basis
Reverse Charge MechanismAct of Forbearance
Summary
Q1 . Whether, in the facts and circumstances of the case, the Applicant is obliged to pay GST on the forest permit fee paid by it under reverse charge mechanism? A1 . Yes, GST is payable on forest permit fee on reverse charge basis. Q2 . Alternativel…
Judgement
1. M/s. The Singareni Collieries Company Limited, Head Office, Kothagudem Collieries, Kothagudem, Badradri, Telangana, 5071014 (36AAACT8873F1Z1) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act are the same except for certain provision…