Case Law Details
Case Name : In re Singareni Collieries Company Limited (GST AAAR Telangana)
Related Assessment Year :
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In re Singareni Collieries Company Limited (GST AAAR Telangana)
Q1. Whether the Statutory payment made to forest department as per Rule (3) of State forest produce transit rules, can be treated as supply?
A1. Yes, it is treated as a supply of services and GST is payable on forest permit fee on Reverse Charge Mechanism (RCM) basis.
Q2. Alternatively, if GST is payable on forest permit fee paid by the Applicant, can services received by the Applicant be classifiable under heading 9973 of Notification No. 11/2017 Central Tax (Rate) dated 28th June, 2017and thus be exigible to a lower rate of tax ...
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A manufacture of timber procures unprocessed logs by cutting trees from a forest area. He pays Royalty to state forest deportment for i) obtaining permission of cutting trees from the forest ii) reimbursement of planting saplings.
Activity of cutting trees and procuring raw (unprocessed) logs attracts NIL rate of GST.
Whether such royalty payment subjects to GST under RCM or not. Please offer comments.