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...
Input tax credit on land-survey charges incurred to identify alternate land for afforestation obligations is unavailable where the land is surrendered to the Forest Department, written off, and generates no independent economic benefit or taxable outward supply. The survey services are not used in the course or furtherance of business, so the Section 16(1) requirement is not met. Surveys connected with golf-course development concern immovable property developed on own account, while surveys for surrendered land relate to written-off land; the related credit is treated as blocked under Section 17(5), including Section 17(5)(h). Land transactions are outside the scope of supply under Schedule III.
Input tax credit on land-survey charges incurred to identify alternate land for afforestation obligations is unavailable where the land is surrendered to the Forest Department, written off, and generates no independent economic benefit or taxable outward supply. The survey services are not used in the course or furtherance of business, so the Section 16(1) requirement is not met. Surveys connected with golf-course development concern immovable property developed on own account, while surveys for surrendered land relate to written-off land; the related credit is treated as blocked under Section 17(5), including Section 17(5)(h). Land transactions are outside the scope of supply under Schedule III.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
