Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
The AAR addressed entitlement to input tax credit on GST paid for a contractor-built breakwater and concluded ITC is disallowed because the supply was a works contract for construction of immovable property and does not meet the statutory exception for plant and machinery. The authority applied the statutory definition of plant and machinery rather than functionality tests from other statutes, found the works contract fell under the immovable-property exclusion, and held the applicant ineligible for ITC. The AAR declined to rule on supplier-centric rate-notification applicability because the ruling would bind the applicant but not the contractor.
The AAR addressed entitlement to input tax credit on GST paid for a contractor-built breakwater and concluded ITC is disallowed because the supply was a works contract for construction of immovable property and does not meet the statutory exception for plant and machinery. The authority applied the statutory definition of plant and machinery rather than functionality tests from other statutes, found the works contract fell under the immovable-property exclusion, and held the applicant ineligible for ITC. The AAR declined to rule on supplier-centric rate-notification applicability because the ruling would bind the applicant but not the contractor.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
