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        Case ID :
        GST

        GST is levied on construction services on a forward charge basis...

        Contractor KG Foundation liable for GST, not petitioner; High Court dismisses petition challenging tax order on construction services.

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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        GST is levied on construction services on a forward charge basis on the service provider. In this case, services were rendered by KG Foundation, not the petitioner. Therefore, the Additional Government Pleader's contention is accepted. The writ petition filed by the petitioner challenging the rejection order dated 24.11.2022 for the assessment period 2019-20 regarding the GST rate on construction activities by KG Foundation is dismissed as not maintainable.

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