Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business recipient.
Case-Laws
GST
Road restoration charges paid by a business entity for PWD-authorised road cutting and request-driven restoration constitute consideration for a taxable service because payment is directly linked to identified work and bilateral reciprocity. Such work is not a non-supply or exempt public-function service merely because routine road maintenance is governmental; it is performed for the entity's commercial activity. Government services supplied to registered business entities attract reverse charge where forward-charge payment is unproven, so refund of GST paid under reverse charge is unavailable. Electronic GST proceedings authenticated through the portal remain valid without a physical DIN where notice particulars enable a meaningful response and no prejudice arises.
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