https://www.taxtmi.com/caselaws?id=792589 A statutory fee for permission to convert wetland into dry land was treated as consideration for a taxable supply, because the approval under section 27A confers a specific private benefit and is directly linked to a regulatory service by the State Government, making GST payable under reverse charge. The Article 243G exemption was held inapplicable because land conversion is a State regulatory function, not a Panchayat function entrusted under the Constitution or Eleventh Schedule. The advance ruling application was also found not maintainable for a transaction already completed before the request. en-us Tue, 09 Sep 2025 00:00:00 +0530 Sat, 30 May 2026 08:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792589 A statutory fee for permission to convert wetland into dry land was treated as consideration for a taxable supply, because the approval under section 27A confers a specific private benefit and is directly linked to a regulatory service by the State Government, making GST payable under reverse charge. The Article 243G exemption was held inapplicable because land conversion is a State regulatory function, not a Panchayat function entrusted under the Constitution or Eleventh Schedule. The advance ruling application was also found not maintainable for a transaction already completed before the request. Case-Laws GST Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792589