TMI Blog2022 (6) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... oduce obtains a forest permit by paying a fee which in the instant case is Rs. 10 per ton of coal transported - Further the contravention or violation of State Forest produce Transit rules will attract penalty under Sections 20 and 29 of A.P. Forest Act, 1967. Thus transporting coal through forest area without obtaining a forest transit permit and paying the transit fee is punishable under Section 20 (4) of the Forest Act. Penalties are fixed for breach of the provisions of the Rules. The transit fee is the amount of consideration for tolerating an act or a situation arising out of the legal obligation during the transport of the mineral through a forest area. The facts of the present case clearly reveal that the forest department is col ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e provisions of both the CGST Act and the TGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to any dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the TGST Act. Further, for the purposes of this Advance Ruling, the expression GST Act would be a common reference to both CGST Act and TGST Act. 3. It is observed that the queries raised by the applicant fall within the ambit of Section 97 of the GST ACT. The Applicant enclosed copies of challans as proof of payment of Rs. 5,000/- for SGST and Rs. 5,000/- for CGST towards the fee for Advance Ruling The concerned jurisdictional officer also raised no objection to the admission of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Discussion Findings: The coal mines operated by the applicant are situated in the forest area and under rule 3 of the State Forest produce transit rules, no forest produce shall be moved into or from within the State by land or water. Such movement is permitted only when the person moving the produce obtains a forest permit by paying a fee which in the instant case is Rs. 10 per ton of coal transported. The fee collected is for regulating the act of transport through a forest area. The Hon ble Supreme Court of India in the case of P. Kannadsan etc. vs. State of Tamilnadu other etc. (1996) 5 SCC 670 has been observed that in the matter of fees, it is not necessary that element of quid pro quo should be established in each a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicles carrying coal through the forest area, thus this is covered under entry 5(e) of the Schedule II to the CGST Act, 2017 wherein to do an act is deemed to be a service. Forest department s act of allowing such vehicles through forest area is therefore covered under this head. Further these services are not classifiable under heading 9973 of Notification No. 11/2017 as the same relate to Leasing or rental services without an operator whereas the present service relates to Entry 5(e) of the Schedule II to the CGST Act, 2017. Further the consideration received is taxable on reverse charge basis vide the service entry at Serial No. 5 of Notification No. 13/2017 dated: 28.06.2017. 8. The ruling is given as below: In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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