Singareni Collieries Company Limited ., In re
Date: December 30, 2022
Subject Matter
GST is payable on forest permit fee on reverse charge basis. AAR ruling upheld
Summary
Question Ruling 1. Whether the Statutory payment made to forest department as per Rule (3) of State forest produce transit rules, can be treated as supply? Yes, it is treated as a supply of services and GST is payable on forest permit fee on reverse…
1. In terms of Section 102 of the Telangana Goods and Services Tax Act, 2017 (TGST Act, 2017 or the Act), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a…