GST on Goa PWD Permission, Road Cutting & Ground Rent Charges Payable Under RCM

In re Indian Oil-Adani Gas Private Limited (GST AAAR Goa) M/s. Indian Oil-Adani Gas Private Limited (IOAGPL), engaged in the development of City Gas Distribution infrastructure for supplying PNG and CNG, sought an advance ruling on whether GST on permission charges, reinstatement charges, road cutting charges, and ground rent charges levied by the Goa Public Works Department (PWD) is payable under the Reverse Charge Mechanism (RCM) in terms of Serial No. 5 of Notification No. 13/2017-Central Tax (Rate) dated 28 June 2017. The applicant initially contended before the Advance Ruling Authority (A...