Chhattisgarh State Power Generation Company Limited
Date: June 22, 2021
Subject Matter
"Abhivahan permission shulk" paid to the Forest department attracts 18% GST on RCM basis under SAC '9997'
Summary
i. The amount paid by M/s Chhattisgarh State Power Generation Co. Ltd. Raipur, Chhattisgarh, the applicant to the Forest department of Chhattisgarh as “Abhivahan permission shulk” for obtaining permission for transit of coal from the Fore…
The applicant, M/s Chhattisgarh State Power Generation Co. Ltd. Raipur, Chhattisgarh (here in after referred to as CSPGCL) holding GSTIN- 22AADCC5772F1ZW has *led – in application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling on the applicability of GST Tax liability under the provisions or reverse charge, mechanism, on the “Abhivahan Shulk”…