{"id":76105,"date":"2026-07-07T08:39:43","date_gmt":"2026-07-07T08:39:43","guid":{"rendered":""},"modified":"2026-07-07T08:39:43","modified_gmt":"2026-07-07T08:39:43","slug":"campa-deposits-for-forest-diversion-clearance-treated-as-consideration-for-taxable-government-service-under-reverse-charge","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76105","title":{"rendered":"CAMPA deposits for forest diversion clearance treated as consideration for taxable government service under reverse charge"},"content":{"rendered":"<p>CAMPA deposits for forest diversion clearance treated as consideration for taxable government service under reverse charge<br \/>Case-Laws<br \/>GST<br \/>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.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=101472\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CAMPA deposits for forest diversion clearance treated as consideration for taxable government service under reverse chargeCase-LawsGSTMandatory CAMPA-related deposits made to obtain permission for diversion of forest land were treated as consideration &#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-76105","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76105","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=76105"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76105\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76105"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76105"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}