https://www.taxtmi.com/caselaws?id=469421 GST on permission charges, reinstatement charges, road cutting charges and ground rent charges levied by the Goa Public Works Department is payable by the recipient under reverse charge where the department, as a State Government entity, supplies the service to a business recipient within entry 5 of Notification No. 13/2017-Central Tax (Rate). The ruling distinguished this from the department's separate reinstatement contract with a private civil contractor, noting that any GST in that contract forms part of restoration cost and does not mean the department itself is charging GST to the applicant. en-us Thu, 30 Jan 2025 00:00:00 +0530 Tue, 16 Jun 2026 12:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469421 GST on permission charges, reinstatement charges, road cutting charges and ground rent charges levied by the Goa Public Works Department is payable by the recipient under reverse charge where the department, as a State Government entity, supplies the service to a business recipient within entry 5 of Notification No. 13/2017-Central Tax (Rate). The ruling distinguished this from the department's separate reinstatement contract with a private civil contractor, noting that any GST in that contract forms part of restoration cost and does not mean the department itself is charging GST to the applicant. Case-Laws GST Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469421