https://www.taxtmi.com/highlights?id=105062 Road restoration charges paid by a business entity for PWD-authorised road cutting and request-driven restoration constitute consideration for a taxable service because payment is directly linked to identified work and bilateral reciprocity. Such work is not a non-supply or exempt public-function service merely because routine road maintenance is governmental; it is performed for the entity's commercial activity. Government services supplied to registered business entities attract reverse charge where forward-charge payment is unproven, so refund of GST paid under reverse charge is unavailable. Electronic GST proceedings authenticated through the portal remain valid without a physical DIN where notice particulars enable a meaningful response and no prejudice arises. en-us Fri, 16 Oct 2026 05:20:55 +0530 Fri, 16 Oct 2026 05:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105062 Road restoration charges paid by a business entity for PWD-authorised road cutting and request-driven restoration constitute consideration for a taxable service because payment is directly linked to identified work and bilateral reciprocity. Such work is not a non-supply or exempt public-function service merely because routine road maintenance is governmental; it is performed for the entity's commercial activity. Government services supplied to registered business entities attract reverse charge where forward-charge payment is unproven, so refund of GST paid under reverse charge is unavailable. Electronic GST proceedings authenticated through the portal remain valid without a physical DIN where notice particulars enable a meaningful response and no prejudice arises. Highlights GST Fri, 16 Oct 2026 05:20:55 +0530 https://www.taxtmi.com/highlights?id=105062