The Abhivahan Shulk collected by the Chhattisgarh Forest Department from the appellant in lieu of...

The Abhivahan Shulk collected by the Chhattisgarh Forest Department from the appellant in lieu of granting permission for coal movement is not eligible for Nil rate of GST under SI. No. 4 & 5 of Notification No. 12/2017-Central Tax (Rate) as it is neither related to "Urban forestry, protection of environment and ecological aspect" nor "Social forestry or farm forestry." The appellant, a power generating company, pays Abhivahan Shulk throughout the year on a recurring basis to the Forest Department for transit pass issuance. This constitutes "supply of continuous service" u/s 2(33) of CGST Act, 2017. Hence, the appellant is ineligible for exemption under SI. No. 9 of Notification No. 12/2017-Central Tax (Rate) as the Abhivahan Permission Shulk paid exceeds Rs. 5000 in a financial year. .....

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