https://www.taxtmi.com/caselaws?id=433089 A regulatory permit fee paid to the forest department for transit of coal was treated as consideration for a government service because the permits enabled transport and regulatory oversight of mining movement; GST was therefore payable by the recipient under reverse charge. The service was further classified as public administrative services under Notification No. 11/2017, and not within the claimed exemption for functions entrusted to Panchayats or for social forestry or farm forestry, because the levy related to monitoring mining activity and transport of mineral produce. The claimed exemption and lower rate were rejected. en-us Fri, 30 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433089 A regulatory permit fee paid to the forest department for transit of coal was treated as consideration for a government service because the permits enabled transport and regulatory oversight of mining movement; GST was therefore payable by the recipient under reverse charge. The service was further classified as public administrative services under Notification No. 11/2017, and not within the claimed exemption for functions entrusted to Panchayats or for social forestry or farm forestry, because the levy related to monitoring mining activity and transport of mineral produce. The claimed exemption and lower rate were rejected. Case-Laws GST Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433089