https://www.taxtmi.com/caselaws?id=306152 The court held that the "Abhivahan Shulk" paid by CSPGCL to the Forest Department of Chhattisgarh is subject to GST under the reverse charge mechanism. It was determined that the "Abhivahan Shulk" does not qualify for exemptions under Notification No. 12/2017 and should be classified under Heading 9997 for other services with a tax rate of CGST@ 9% and CGGST@ 9%. CSPGCL is liable to pay GST on the "Abhivahan Shulk" under the reverse charge mechanism as per Serial No. 5 of Notification No. 13/2017. en-us Tue, 22 Jun 2021 00:00:00 +0530 Fri, 13 Jan 2023 21:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306152 The court held that the "Abhivahan Shulk" paid by CSPGCL to the Forest Department of Chhattisgarh is subject to GST under the reverse charge mechanism. It was determined that the "Abhivahan Shulk" does not qualify for exemptions under Notification No. 12/2017 and should be classified under Heading 9997 for other services with a tax rate of CGST@ 9% and CGGST@ 9%. CSPGCL is liable to pay GST on the "Abhivahan Shulk" under the reverse charge mechanism as per Serial No. 5 of Notification No. 13/2017. Case-Laws GST Tue, 22 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306152