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...
Consultancy and project management services consisting of architectural and supervisory activities, without transfer of property in goods, qualify as pure services rather than a works contract; the recipient is a local authority and the services relate to municipal functions (fire services, public amenities including parking) under Article 243W, with staff quarters for fire personnel treated as integrally linked to fire services. Because all conditions of Sl. No. 3 of Notification No. 12/2017 Central Tax (Rate) are met, such supplies to the municipal authority are exempt from GST; ancillary questions on past tax collection/refund were not adjudicated.
Consultancy and project management services consisting of architectural and supervisory activities, without transfer of property in goods, qualify as pure services rather than a works contract; the recipient is a local authority and the services relate to municipal functions (fire services, public amenities including parking) under Article 243W, with staff quarters for fire personnel treated as integrally linked to fire services. Because all conditions of Sl. No. 3 of Notification No. 12/2017 Central Tax (Rate) are met, such supplies to the municipal authority are exempt from GST; ancillary questions on past tax collection/refund were not adjudicated.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
