Chhattisgarh State Power Generation Company Limited ., In re
Date: April 25, 2024
Subject Matter
GST Applicable on ‘Abhivahan Permission Shulk’; Ineligible for ‘Nil’ Rate. AAR ruling upheld.
Summary
The case involves M/s Chhattisgarh State Power Generation Company Ltd, which generates power primarily using coal extracted from a forest area. The company is required to pay a fee called 'Abhivahan Shulk' to the Forest Department for the iss…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING, CHANDIGARH [Under Section 101 of the Central Goods & Services. Tax Act, 2017 and Chhattisgarh Goods & Services Tax Act, 2017] 1. At the outset, we would like to make it clear that the provisions of the Central Goods & Services Tax Act, 2017 Were-in-after referred to as the “CGST Act”) & the Chhattis…