Reimbursement of repairing and restoration of roads to AMC not taxable as reverse charge under GST

Torrent Power Ltd Vs Union of India & Ors (Gujarat High Court) Gujarat High Court held that reimbursement of the service of the cost of repairing and restoration of the roads to AMC cannot be considered as a supply of service by the AMC so as to fasten the liability of the GST on reverse charge basis. Facts- The petitioner is engaged in the business of transmission / distribution of electricity in the State of Gujarat, Maharashtra and Uttar Pradesh. Petitioner has been granted the electricity distribution license under the provisions of the Electricity Act, 2003 for distribution of electr...