https://www.taxtmi.com/highlights?id=104846 Road-restoration charges paid by a business to the PWD after permitted commercial road cutting constitute consideration for an identifiable restoration service, rather than compensation for damage, and attract GST under reverse charge where Government services are supplied to a business entity. Request-driven restoration facilitating a commercial pipeline layout is not treated as routine governmental road maintenance and does not qualify as non-supply or for the claimed exemption. Prior tax payment under forward charge requires support and does not displace reverse-charge liability. Electronically issued refund proceedings authenticated through the GST portal remain valid without a physical DIN where the notice discloses the basis of action and the recipient suffers no prejudice or denial of natural justice. en-us Mon, 12 Oct 2026 04:18:33 +0530 Mon, 12 Oct 2026 04:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104846 Road-restoration charges paid by a business to the PWD after permitted commercial road cutting constitute consideration for an identifiable restoration service, rather than compensation for damage, and attract GST under reverse charge where Government services are supplied to a business entity. Request-driven restoration facilitating a commercial pipeline layout is not treated as routine governmental road maintenance and does not qualify as non-supply or for the claimed exemption. Prior tax payment under forward charge requires support and does not displace reverse-charge liability. Electronically issued refund proceedings authenticated through the GST portal remain valid without a physical DIN where the notice discloses the basis of action and the recipient suffers no prejudice or denial of natural justice. Highlights GST Mon, 12 Oct 2026 04:18:33 +0530 https://www.taxtmi.com/highlights?id=104846