Case Law Details
In re Chhattisgarh State Power Generation Company Limited (GST AAAR Chandigarh)
In a significant ruling by the Appellate Authority for Advance Ruling (AAAR) in Chandigarh, the applicability of Goods and Services Tax (GST) on the payments made by Chhattisgarh State Power Generation Company Limited (CSPGCL) to the Forest Department for Abhivahan Shulk has been scrutinized.
Case Background
CSPGCL, a state-owned enterprise involved in power generation, appealed against an Advance Ruling Authority (AAR) order that mandated GST on Abhivahan Shulk. The company argued that these payments, made for transit permissions for coal extracted from forest areas, should be exempt from GST under certain provisions of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017.
Issues Raised
Please become a Premium member. If you are already a Premium member, login here to access the full content.
