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TMI Blog2022 (6) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the 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 Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sted to dispose their application on merits at the earliest. 7. 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 tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lecting transit fee to allow the transit of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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