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    <title>Contractor KG Foundation liable for GST, not petitioner; High Court dismisses petition challenging tax order on construction services.</title>
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    <description>GST is levied on construction services on a forward charge basis on the service provider. In this case, services were rendered by KG Foundation, not the petitioner. Therefore, the Additional Government Pleader&#039;s contention is accepted. The writ petition filed by the petitioner challenging the rejection order dated 24.11.2022 for the assessment period 2019-20 regarding the GST rate on construction activities by KG Foundation is dismissed as not maintainable.</description>
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      <description>GST is levied on construction services on a forward charge basis on the service provider. In this case, services were rendered by KG Foundation, not the petitioner. Therefore, the Additional Government Pleader&#039;s contention is accepted. The writ petition filed by the petitioner challenging the rejection order dated 24.11.2022 for the assessment period 2019-20 regarding the GST rate on construction activities by KG Foundation is dismissed as not maintainable.</description>
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