GST payable on forest permit fee under reverse charge mechanism

In re Singareni Collieries Company Limited (GST AAR Telangana) Q1. Whether, in the facts and circumstances of the case, the Applicant is obliged to pay GST on the forest permit fee paid by it under reverse charge mechanism? A1. Yes, GST is payable on forest permit fee on reverse charge 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, 2017 and thus be exigible to a lower rate of tax for the period prior to 01-01-2019? A2...