https://www.taxtmi.com/caselaws?id=433089 The AAAR held that forest permit fees charged by the forest department for coal transportation permits are taxable at 18% GST (9% SGST + 9% CGST) under SAC code 9991, specifically 999113 for public administrative services. The permits enable coal movement and constitute taxable services, not exempt social/farm forestry activities. Since the forest department is unregistered under GST, the applicant must pay tax under reverse charge mechanism per Entry 5 of Notification 13/2017. The exemption claim under Notification 12/2017 for social forestry services was rejected as permit charges relate to mining oversight, not forestry management. en-us Fri, 30 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433089 The AAAR held that forest permit fees charged by the forest department for coal transportation permits are taxable at 18% GST (9% SGST + 9% CGST) under SAC code 9991, specifically 999113 for public administrative services. The permits enable coal movement and constitute taxable services, not exempt social/farm forestry activities. Since the forest department is unregistered under GST, the applicant must pay tax under reverse charge mechanism per Entry 5 of Notification 13/2017. The exemption claim under Notification 12/2017 for social forestry services was rejected as permit charges relate to mining oversight, not forestry management. Case-Laws GST Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433089