https://www.taxtmi.com/forum/issue?id=121074 CFO renewal fees may be treated as exempt where the Pollution Control Board's consent-related regulatory service is linked to environmental protection, a municipal function under Article 243W; on that view, reverse charge does not apply and the taxpayer should preserve payment, consent and fee records supporting the exemption. A contrary interpretation treats CFO as an authorisation rather than registration, making GST payable under reverse charge with self-invoice and payment-voucher compliance. Treatment depends on the statutory nexus, characterisation of the service and relevant tax period. en-us Tue, 18 Aug 2026 12:16:57 +0530 Thu, 20 Aug 2026 11:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121074 CFO renewal fees may be treated as exempt where the Pollution Control Board's consent-related regulatory service is linked to environmental protection, a municipal function under Article 243W; on that view, reverse charge does not apply and the taxpayer should preserve payment, consent and fee records supporting the exemption. A contrary interpretation treats CFO as an authorisation rather than registration, making GST payable under reverse charge with self-invoice and payment-voucher compliance. Treatment depends on the statutory nexus, characterisation of the service and relevant tax period. Discussion-Forum GST Tue, 18 Aug 2026 12:16:57 +0530 https://www.taxtmi.com/forum/issue?id=121074