AAR : Dug-up roads restoration by Municipal Authorities not ‘sovereign’ function; Reinstatement charges taxable

May 09,2018

AAR holds that reinstatement charges paid to Municipal authorities for restoring patches on street or pavement or road which have been dug-up by business entities such as the applicant, who is inter alia engaged in business of generation, transmission and distribution of electricity, are liable to GST on reverse charge basis; Rejects applicant’s claim that such recovery of charges amounts to a service activity in relation to function entrusted to Municipality under Article ...


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