Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipients.
Case-Laws
GST
Request-driven road restoration performed by the PWD for a business's pipeline operations is treated as a distinct service, with work-linked charges constituting consideration rather than compensatory damages. Although routine road maintenance serves a governmental function, targeted restoration for a commercial entity is not treated as a governmental-function non-supply or public-utility exempt service. Taxable Government services supplied to registered business entities fall under reverse charge; revenue neutrality or alleged dual tax incidence does not displace that liability without proof of forward-charge payment. Electronic GST notices and orders issued through the authenticated portal remain valid without a physical DIN where the notice identifies the case and no prejudice or natural-justice breach arises.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts <\/p>\n
= = = = = = = =<\/p>\n