Case LawAdvance Ruling No. 08/2022-23
M D Power Transmission Corporation of Uttaranchal Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Uttarakhand
- Date:
- September 26, 2022
- Type:
- Advance Ruling
- Members:
- Anurag Mishra, Rameshvar Meena
Subject
Premium and Annual Lease Rent charged by Forest Department is liable to reverse charge
SupplyClassificationReverse Charge MechanismConsideration
Summary
1. UK CAMPA falls under the category of State Government . 2. Services rendered through the Forest Department of State Government of Uttarakhand, for which compensation is paid by PTCUL, qualifies as a ‘supply of services’ as per section…