https://www.taxtmi.com/caselaws?id=423577 A forest permit fee collected for allowing coal transport through a forest area was treated as consideration for permitting or tolerating an act, bringing it within the scope of supply under Schedule II of the CGST Act, 2017. GST was therefore held payable on the fee under the reverse charge mechanism. The arrangement was also examined for classification under heading 9973 of Notification No. 11/2017-Central Tax (Rate), but that entry was found to cover leasing or rental services without an operator and not permission to transport through forest land. The service was therefore held not classifiable under heading 9973. en-us Tue, 07 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423577 A forest permit fee collected for allowing coal transport through a forest area was treated as consideration for permitting or tolerating an act, bringing it within the scope of supply under Schedule II of the CGST Act, 2017. GST was therefore held payable on the fee under the reverse charge mechanism. The arrangement was also examined for classification under heading 9973 of Notification No. 11/2017-Central Tax (Rate), but that entry was found to cover leasing or rental services without an operator and not permission to transport through forest land. The service was therefore held not classifiable under heading 9973. Case-Laws GST Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423577