GST Applicable on ‘Abhivahan Permission Shulk’; Ineligible for ‘Nil’ Rate

In re Chhattisgarh State Power Generation Company Limited (GST AAAR Chhattisgarh) In a significant ruling by the Appellate Authority for Advance Ruling (AAAR) in Chhattisgarh , 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 fo...