https://www.taxtmi.com/caselaws?id=801192 Request-specific road restoration undertaken by a government authority for a business entity's commercial pipeline activity constitutes a taxable supply when separately quantified charges are paid in direct exchange for the restoration service. Such charges differ from compensatory damages because they involve reciprocal performance. The service does not receive non-supply treatment as a public-welfare function under Articles 243G or 243W and is not covered by the general governmental-function exemption. Under reverse charge, the business recipient bears GST liability where forward-charge payment is unproven. Refund orders for separate State registrations do not govern independent adjudication, while authenticated electronic notices remain valid despite the absence of a physical DIN where adequate notice and response are established. en-us Wed, 07 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801192 Request-specific road restoration undertaken by a government authority for a business entity's commercial pipeline activity constitutes a taxable supply when separately quantified charges are paid in direct exchange for the restoration service. Such charges differ from compensatory damages because they involve reciprocal performance. The service does not receive non-supply treatment as a public-welfare function under Articles 243G or 243W and is not covered by the general governmental-function exemption. Under reverse charge, the business recipient bears GST liability where forward-charge payment is unproven. Refund orders for separate State registrations do not govern independent adjudication, while authenticated electronic notices remain valid despite the absence of a physical DIN where adequate notice and response are established. Case-Laws GST Wed, 07 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801192