https://www.taxtmi.com/caselaws?id=429352 AAR Uttarakhand ruled that UK CAMPA falls under state government definition per CGST Act section 2(53). Payments by PTCUL to UK CAMPA for compensatory afforestation and to DFO for lease rent constitute taxable supply of services under section 7. UK CAMPA services classified under heading 999799, DFO services under 997212, both liable to GST as not exempt under notification 12/2017. PTCUL liable to pay GST under reverse charge mechanism. Compensation payments don't qualify as charity exemption since consideration received for specific forest conservation activities. en-us Mon, 26 Sep 2022 00:00:00 +0530 Thu, 10 Apr 2025 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429352 AAR Uttarakhand ruled that UK CAMPA falls under state government definition per CGST Act section 2(53). Payments by PTCUL to UK CAMPA for compensatory afforestation and to DFO for lease rent constitute taxable supply of services under section 7. UK CAMPA services classified under heading 999799, DFO services under 997212, both liable to GST as not exempt under notification 12/2017. PTCUL liable to pay GST under reverse charge mechanism. Compensation payments don't qualify as charity exemption since consideration received for specific forest conservation activities. Case-Laws GST Mon, 26 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429352