In re TP Paradeep Transmission Limited (GST AAR Odisha)
Date: June 10, 2026
Subject Matter
Deposits for Forest Clearance Constitute Taxable Service, Attracting RCM Liability
Summary
The Authority for Advance Ruling (AAR) held that statutory deposits, including Net Present Value (NPV) and compensatory afforestation charges, made for obtaining forest clearance, constitute consideration for a supply of service by the Government. Th…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ODISHA 1.0 The Applicant i.e. M/s TP Paradecp Transmission Limited is a wholly-owned subsidiary of Tata Power having its registered office at Plot 181, Ground Floor, Block-K, Mango! Puri, Delhi, 110083, India and registered in the state of Odisha vide GSTIN-21AAOCP2756K125, office at Plot No. 191/A, Kharavela Nagar, Bhubaneswar, Odisha – 7510…