Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Mandatory CAMPA-related deposits made to obtain permission for diversion of forest land were treated as consideration for a taxable supply of government service. The permission was described as a specific statutory approval conferring a direct benefit on an identified business entity, so the payment had a direct nexus with the supply. Exemption under entries for functions entrusted to municipalities or panchayats was denied because the approval was a forest-regulatory function, not a municipal or panchayat activity. GST was therefore payable under reverse charge on the deposits made for the forest clearance.
Mandatory CAMPA-related deposits made to obtain permission for diversion of forest land were treated as consideration for a taxable supply of government service. The permission was described as a specific statutory approval conferring a direct benefit on an identified business entity, so the payment had a direct nexus with the supply. Exemption under entries for functions entrusted to municipalities or panchayats was denied because the approval was a forest-regulatory function, not a municipal or panchayat activity. GST was therefore payable under reverse charge on the deposits made for the forest clearance.
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