GST under RCM on ‘Abhivahan Shulk’ collected by government

In re Chhattisgarh state Power Generation Company Limited (GST AAR Chhattisgarh)

Applicability of GST Tax liability under the provisions of reverse charge mechanism (RCM), on the ‘Abhivahan Shulk’ collected by the government

i. The amount paid by M/s Chhattisgarh State Power Generation Co. Ltd. Raipur, Chhattisgarh, the applicant to the Forest department of Chhattisgarh as “Abhivahan permission shulk” for obtaining permission for transit of coal from the Fo

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