https://www.taxtmi.com/highlights?id=101472 Mandatory CAMPA-related deposits made to obtain permission for diversion of forest land were treated as consideration for a taxable supply of government service. The permission was described as a specific statutory approval conferring a direct benefit on an identified business entity, so the payment had a direct nexus with the supply. Exemption under entries for functions entrusted to municipalities or panchayats was denied because the approval was a forest-regulatory function, not a municipal or panchayat activity. GST was therefore payable under reverse charge on the deposits made for the forest clearance. en-us Tue, 07 Jul 2026 08:39:43 +0530 Tue, 07 Jul 2026 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101472 Mandatory CAMPA-related deposits made to obtain permission for diversion of forest land were treated as consideration for a taxable supply of government service. The permission was described as a specific statutory approval conferring a direct benefit on an identified business entity, so the payment had a direct nexus with the supply. Exemption under entries for functions entrusted to municipalities or panchayats was denied because the approval was a forest-regulatory function, not a municipal or panchayat activity. GST was therefore payable under reverse charge on the deposits made for the forest clearance. Highlights GST Tue, 07 Jul 2026 08:39:43 +0530 https://www.taxtmi.com/highlights?id=101472