AAR : Dug-up roads restoration by Municipal Authorities not ‘sovereign’ function; Reinstatement charges taxable

AAR holds that reinstatement charges paid to Municipal authorities for restoring patches on street or pavement or road which have been dug-up by business entities such as the applicant, who is inter alia engaged in business of generation, transmission and distribution of electricity, are liable to GST on reverse charge basis; Rejects applicant’s claim that such recovery of charges amounts to a service activity in relation to function entrusted to Municipality under Article ...