https://www.taxtmi.com/highlights?id=105113 Request-driven road restoration performed by the PWD for a business's pipeline operations is treated as a distinct service, with work-linked charges constituting consideration rather than compensatory damages. Although routine road maintenance serves a governmental function, targeted restoration for a commercial entity is not treated as a governmental-function non-supply or public-utility exempt service. Taxable Government services supplied to registered business entities fall under reverse charge; revenue neutrality or alleged dual tax incidence does not displace that liability without proof of forward-charge payment. Electronic GST notices and orders issued through the authenticated portal remain valid without a physical DIN where the notice identifies the case and no prejudice or natural-justice breach arises. en-us Sat, 17 Oct 2026 05:20:35 +0530 Sat, 17 Oct 2026 05:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105113 Request-driven road restoration performed by the PWD for a business's pipeline operations is treated as a distinct service, with work-linked charges constituting consideration rather than compensatory damages. Although routine road maintenance serves a governmental function, targeted restoration for a commercial entity is not treated as a governmental-function non-supply or public-utility exempt service. Taxable Government services supplied to registered business entities fall under reverse charge; revenue neutrality or alleged dual tax incidence does not displace that liability without proof of forward-charge payment. Electronic GST notices and orders issued through the authenticated portal remain valid without a physical DIN where the notice identifies the case and no prejudice or natural-justice breach arises. Highlights GST Sat, 17 Oct 2026 05:20:35 +0530 https://www.taxtmi.com/highlights?id=105113