https://www.taxtmi.com/caselaws?id=440428 Payment made to the State Government for permission to convert unnotified land from wetland to ordinary land under Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2018 is treated as consideration for a private benefit, namely authorisation of land conversion for the applicant. The activity was not regarded as one in relation to functions entrusted to a Panchayat under Article 243G or as covered by Notification No. 14/2017-Central Tax (Rate), because it did not fall within agriculture, land improvement, soil conservation, or minor irrigation in the Eleventh Schedule. As the exemption was unavailable, reverse charge liability under Notification No. 13/2017-Central Tax (Rate) applies. en-us Mon, 03 Apr 2023 00:00:00 +0530 Fri, 18 Apr 2025 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440428 Payment made to the State Government for permission to convert unnotified land from wetland to ordinary land under Section 27A of the Kerala Conservation of Paddy Land and Wetland Act, 2018 is treated as consideration for a private benefit, namely authorisation of land conversion for the applicant. The activity was not regarded as one in relation to functions entrusted to a Panchayat under Article 243G or as covered by Notification No. 14/2017-Central Tax (Rate), because it did not fall within agriculture, land improvement, soil conservation, or minor irrigation in the Eleventh Schedule. As the exemption was unavailable, reverse charge liability under Notification No. 13/2017-Central Tax (Rate) applies. Case-Laws GST Mon, 03 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440428