https://www.taxtmi.com/caselaws?id=758188 GST on construction services operates on a forward charge basis, so tax is payable by the service provider rather than the recipient. Where the construction services were provided by KG Foundation, the registered person under the GST regime, the refund claim had to be made by that registered person and not by the petitioner. The reference to the limitation period under Section 54 of the GST enactments did not change the maintainability analysis. The refund application was therefore not maintainable at the petitioner's instance. en-us Mon, 10 Jun 2024 00:00:00 +0530 Sat, 10 May 2025 22:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758188 GST on construction services operates on a forward charge basis, so tax is payable by the service provider rather than the recipient. Where the construction services were provided by KG Foundation, the registered person under the GST regime, the refund claim had to be made by that registered person and not by the petitioner. The reference to the limitation period under Section 54 of the GST enactments did not change the maintainability analysis. The refund application was therefore not maintainable at the petitioner's instance. Case-Laws GST Mon, 10 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758188