CAMPA Charges for Forest Clearance Constitute Consideration for Services, GST Payable Under RCM: AAR Odisha

In re TP Paradeep Transmission Limited (GST AAR Odisha) The application before the Odisha Authority for Advance Ruling (AAR) concerned whether statutory deposits made towards Net Present Value (NPV), Compensatory Afforestation, Dwarf Plantation, Site Specific Wildlife Conservation Plan, Plantation of Dwarf Species, and other CAMPA-related charges for obtaining forest clearance constitute consideration for a supply of services under the GST law, whether such payments qualify for exemption under Notification No. 12/2017-Central Tax (Rate), and whether GST is payable under the forward charge or r...