TaxTMI 
TaxTMI 
TaxTMI 
2024 (7) TMI 1148
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....ration Co. Ltd Raipur, Chhattisgarh (here-in-after referred to as 'CSPGCL' or "appellant") is a fully owned state government undertaking engaged in the generation of electricity. They are having power generation plants at different locations in the State of Chhattisgarh. They have filed an appeal dated 04 09 2021 against the order dated 22.06 2021 passed by Advance Ruling Authority (here-in-after referred to as 'AAR'). The appellant is duly registered under GST holding GSTIN 2AADCC5772F1ZW. The main raw material for generation of power is coal A coal mine was allotted to company by the Ministry of Coal. GOI for extraction of coal to be used in generation of power The production from coal mine commenced from 01-12-2019 Coal mines are situated in a forest area, therefore, a levy of Rs. 15 per ton is payable to the Forest Department (as per the Forest Act and a notification issued vide F No. F06-02/2014/10-2 dated 30.06.2015 read with Chhattisgarh Abhivahan (Vanopaj) Niyam, 2001) for issuance of transit pass as clearance of the Coal which is called "Abhivahan Shulk." The amount payable to the Forest department is on 'per ton basis' and transit pass was issued o....
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....he Forest department of Chhattisgarh, merits classification under the residuary Heading 9997 for other services with the tax rate of CGST@ 9% CGGST@ 9% and the applicant is liable for GST on the said "Abhivahan permission Shulk", under reverse charge basis in terms of Serial No. 5 of the Notification No. 13/2017-Central Tax (Rate), dated 28-6-2017 (as amended). 5. Ground of Appeal:- 5.1 Aggrieved by the rejection of the application for advance ruling, the appellant has filed this appeal dated 04.09 2021 under Section 100 of the CGGST Act, 2017, on the following grounds:- (i) The Authority for Advance ruling erred in holding that the amount paid by them to the Forest department of Chattisgarh as "Abhivahan Shulk" for obtaining permission for transit of coal from the forest area, is liable to GST at the applicable rate and is not liable to NIL rate of tax provided under SI. No. 4 and 5 of the Notification No. 12/2017-Central tax (Rate), dated 28.06.2017, being not covered under the functions envisaged under Article 243G and 243 W of the Constitution of India without appreciating the facts of the case. (ii) The Authority for Advance ruling also erred in holding that the applican....
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.... 243G and 243W of the Constitution of India We will submit Notification to that effect What do the forest department write on Abhivahan Shulk slip? Will submit the slip in some time How invoice is being raised by the Forest Department in this regard ? Will submit the invoice in sometime. Discussion and Findings: - 8.1 Accordingly, alter careful consideration of the case, ruling of the AAR, relevant rules, regulations and notifications there-under, various statutory guidelines having bearing on the issue in hand and raised by the appellant, we proceed to decide the case in accordance with the law 8.2 Further, during the hearings, the appellant was asked to submit the evidences such as Abhivahan Shulk slip, invoices raised in the matter and copy of any notification, available, if any. But despite giving a reasonable time they have failed to submit Abhivahan Shulk slip and invoice raised by the forest department. Now, therefore, we have carefully gone through the submissions made by the appellant in his application as well as the submissions made at the time of personal hearing. The appellant has requested for advance ruling on two different issues which are mentioned in Sr ....
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....e functions entrusted to the Panchayats under Article 243G of the Constitution of India in relation to the matters listed in the Eleventh Schedule are reproduced herein below: "...... ........ 5. Fisheries. 6. Social forestry and farm forestry. 7. Minor forest produce. 8. Small scale industries. including food processing industries. ..........." 8.4.3 The functions entrusted to the municipality under Article 243W of the Constitution of India in relation to the matters listed in the Twelfth Schedule are reproduced herein below: "................. ................. 7. Fire 8. Urban forestry, protection of the environment and promotion of ecological aspects. 9. Safeguarding the interests of weaker sections of society, including the handicapped and mentally ..................." 8.5 We have also gone through the provisions of Chhattisgarh Abhivahan (Vanopaj) Niyam, 2001 and Indian Forest Act. 1927. As per Section 2 (4) & (6A) of the Indian Forest Act, 1927 as amended provides that all produces from the mines, if extracted from forest land or transported through forest area shall be called forest produce. As per Rule 3 of Chhattisgarh Transit (Forest Produce) ....
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....han Shulk charged is always less than Rs. 5000/- per transactions and is not covered by the definition of continuous supply of service u/s 2 (33) of the CGST Act 2017, hence exempt under SI No 9 of the Notification No 12/2017-Central Tax (Rate) dated 28.06.2017. 8.10 In this regard, relevant provisions of the GST Act are reproduced below: 8.10.1 Notification No. 12/2017-Centra! Tax (Rate), dated 28.06.2017 reads as under: G.S R...(E).-In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-State supply of services of description as specified in column (2) of the Table below from so much of the central tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- Tabl....