Levy of GST - license fee granted to the Private Contractors to...

Levy of GST - license fee granted to the Private Contractors to run parking of vehicles - liability of the licensees are well enumerated with reference to Section 7 and Schedule II to the Act. As discussed above, when the liability is unambiguous and the nature of services are also falling within the scope of Section 7 r/w Schedule II, then there is no reason to consider the claim of the writ petitioners for invoking Section 32 of the Act. - HC