APPELLATE AUTHORITY FOR ADVANCE RULING Order-in-Appeal No. AAAR/14/2022, AAAR.COM/08/2022, Dated 30th December, 2022 (Value Added Tax - Telangana) 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? HELD BY AAR Yes, GST is payable on forest permit fee on reverse charge basis (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) and thus be exigible to a lower rate of tax for the period prior to 01-01-2019? HELD BY AAR No, The supply is to be clarified as tolerating to do an act as discussed above and is to be treated as service as per entry 5(e) of the schedule II to the CGST Act HELD BY AAAR No, The supply is to be classified as Public Administrative Services falling under Entry 29 of Notification No: 11/2017 Dt: 28-06- 2017, which is taxable @ 18%, for the entire period.