https://www.taxtmi.com/caselaws?id=794551 Mandatory statutory deposits towards NPV, compensatory afforestation and allied CAMPA charges paid as a condition for diversion of forest land were treated as consideration for a Government service, because the approval to use forest land for non-forest purposes was directly linked to the payment and conferred a business benefit. The deposits were not covered by the exemption for services relating to municipal or panchayat functions, so Notification No. 12/2017-Central Tax (Rate) did not apply. As the recipient was a business entity receiving a taxable Government service, GST was held payable under reverse charge. en-us Thu, 11 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794551 Mandatory statutory deposits towards NPV, compensatory afforestation and allied CAMPA charges paid as a condition for diversion of forest land were treated as consideration for a Government service, because the approval to use forest land for non-forest purposes was directly linked to the payment and conferred a business benefit. The deposits were not covered by the exemption for services relating to municipal or panchayat functions, so Notification No. 12/2017-Central Tax (Rate) did not apply. As the recipient was a business entity receiving a taxable Government service, GST was held payable under reverse charge. Case-Laws GST Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794551