https://www.taxtmi.com/caselaws?id=792589 Fees paid for statutory permission to convert wetland into dry land are treated as consideration for a taxable regulatory service where the approval confers a specific private benefit by enabling change of land use. Services supplied by the State Government to a business entity in this context attract GST under reverse charge. The exemption for services relating to Panchayat functions does not extend to land-conversion permissions, which are distinct from land improvement or soil-conservation functions entrusted under Article 243G. Advance ruling jurisdiction is confined to proposed or ongoing transactions and does not cover a conversion fee already paid for a completed transaction. 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 Fees paid for statutory permission to convert wetland into dry land are treated as consideration for a taxable regulatory service where the approval confers a specific private benefit by enabling change of land use. Services supplied by the State Government to a business entity in this context attract GST under reverse charge. The exemption for services relating to Panchayat functions does not extend to land-conversion permissions, which are distinct from land improvement or soil-conservation functions entrusted under Article 243G. Advance ruling jurisdiction is confined to proposed or ongoing transactions and does not cover a conversion fee already paid for a completed transaction. Case-Laws GST Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792589