https://www.taxtmi.com/caselaws?id=360083 Reinstatement charges recovered by municipal authorities for road restoration after excavation were treated as taxable under GST because they were not regarded as a sovereign municipal function performed for the public at large, and the claimed exemption for local authority services in relation to municipal functions did not apply. Access charges paid for right of way in connection with excavation were also held taxable, as the composite supply argument was not accepted and the charge did not fall within any specific exemption; the residuary taxable entry applied. Both charges were therefore brought within GST. en-us Wed, 21 Mar 2018 00:00:00 +0530 Tue, 29 Jul 2025 18:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360083 Reinstatement charges recovered by municipal authorities for road restoration after excavation were treated as taxable under GST because they were not regarded as a sovereign municipal function performed for the public at large, and the claimed exemption for local authority services in relation to municipal functions did not apply. Access charges paid for right of way in connection with excavation were also held taxable, as the composite supply argument was not accepted and the charge did not fall within any specific exemption; the residuary taxable entry applied. Both charges were therefore brought within GST. Case-Laws GST Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360083