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

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