https://www.taxtmi.com/caselaws?id=755928 The AAAR ruled that Abhivahan Permission Shulk paid to the Forest Department for coal transportation permits is liable to GST. The authority determined that these fees, collected for monitoring mining activities and coal movement, do not qualify for exemption under urban forestry or social forestry provisions. Despite individual transactions being under Rs. 5,000, the court held this constitutes continuous supply of service under Section 2(33) of CGST Act 2017, as the power company makes recurring payments throughout the year for regular coal clearance from forest areas. The aggregate annual amount exceeding Rs. 5,000 disqualifies the exemption under Notification 12/2017. en-us Fri, 26 Apr 2024 00:00:00 +0530 Wed, 07 May 2025 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755928 The AAAR ruled that Abhivahan Permission Shulk paid to the Forest Department for coal transportation permits is liable to GST. The authority determined that these fees, collected for monitoring mining activities and coal movement, do not qualify for exemption under urban forestry or social forestry provisions. Despite individual transactions being under Rs. 5,000, the court held this constitutes continuous supply of service under Section 2(33) of CGST Act 2017, as the power company makes recurring payments throughout the year for regular coal clearance from forest areas. The aggregate annual amount exceeding Rs. 5,000 disqualifies the exemption under Notification 12/2017. Case-Laws GST Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755928