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TMI Blog2023 (1) TMI 836X X X X Extracts X X X X X X X X Extracts X X X X ..... the jurisdictional officer or the applicant within a period of six months from the date of the order. Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made, unless the applicant or the appellant has been given an opportunity of being heard. 2. Under Section 103 (1) of the Act, this advance ruling pronounced by the Appellate Authority under Chapter XVII of the Act shall be binding only (a) On the applicant who had sought it in respect of any matter referred to in sub-Section (2) of Section 97 for advance ruling; (b) On the concerned officer or the jurisdictional officer in respect of the applicant. 3. Under Section 103 (2) of the Act, this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s amount paid to the Forest department. 2. The applicant filed an appeal before the lower authority seeking advance ruling on the following questions. (1) Whether, in the facts and circumstances of the case, the Applicant is obliged to pay GST on the forest permit fee paid by it under reverse charge mechanism? (2) Alternatively, if GST is payable on forest permit fee paid by the Applicant, can services received by the Applicant be classifiable under heading 9973 of Notification No. 11/2017 Central Tax (Rate) dated 28th June, 2017 and thus be exigible to a lower rate of tax for the period prior to 01-01-2019? BRIEF FACTS: 3. After due Process of Law, the lower authority, vide its orders No. 30/2022, dt.07.06.2022, has given ruling as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion is file on05.07.2022, Hence, the application is found to be filed in time i.e. within thirty days from the date of communication of advance ruling. PERSONAL HEARING: 7. A personal hearing was held on 18.08.2022. Sri Ananthanarayanan, Authorised Representative and CA and Sri Jayaram, Authorised Representative and appeared for the personal hearing during the course of which the ld, Advocate reiterated the submissions made vide their written submissions dated. 05.07.2022. DISCUSSIONS & FINDINGS : 8. The contention of the applicant is verified and the conclusions are arrived as under: For the supply of permits in triplicate the Telangana Forest department charges an amount of Rs.10.00/Tonne/Cmt for Major minerals/Minor minerals/Granite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f such produce, such quantity and the destination specified therein. [Provided further that, if any Forest Produce is imported into the State from any other State where such produce is exempted from the application of Transit Rules in that State, and if such produce is accompanied by any documents indicating the origin of the produce, such documents will be treated as valid for the transport of such produce and such quantity to the destination specified therein]." In view of the above, the permit charges are charged by forest department to supply permits, these permits are essential for the applicant to move coal mined by them to other places. The forest department collects permit charges and issues permits. This permit enables the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... programme units concerning solid fuel, including regulations concerning their exploitation or conservation; petroleum and natural gas; mineral fuel; nuclear and non-commercial fuel, including such fuels as alcohol, wood and wood waste, etc. Therefore the supply of permits by forest department is taxable @ 9% SGST and CGST each under SAC code 9991 (Public administration and other services provided to the community as a whole; compulsory social security services) falling under Entry 29 to Notification No: 11/2017 -CT(R), Dt: 28-06-217. More specifically, the said services fall under SAC 999113 (Public administrative services related to the more efficient operation of business). Hence, if the supplier i.e., Forest department is not registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e foregoing, we pass the following: ORDER Question Ruling 1. Whether the Statutory payment made to forest department as per Rule (3) of State forest produce transit rules, can be treated as supply? Yes, it is treated as a supply of services and GST is payable on forest permit fee on reverse charge basis. 1. Alternatively, if GST is payable on forest permit fee paid by the Applicant, can services received by the Applicant be classifiable under heading 9973 of Notification No. 11/2017 Central Tax (Rate) dated 28th June, 2017 and thus be exigible to a lower rate of tax for the period prior to 01-01-2019? No, The supply is to be classified as Public Administrative Services falling under Entry 29 of Notification No: 11/2017 Dt: 28-06-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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