Reinstatement / Access charges paid to Municipal Authorities liable to GST: AAR

In re Reliance Infrastructure Limited (AAR Maharashtra) Reliance Infrastructure Limited, the applicant, seeking an advance ruling in respect of the following : 1. Whether reinstatement charges paid to Municipal Authorities would be liable to GST? 2. Whether access charges paid to Municipal Authorities would be liable to GST? Question Whether reinstatement charges paid to Municipal Authorities would be liable to GST? We deal with the question by looking at the arguments of the applicant. It has been contended that the service falls under entry 4 of Notification No. 12/2017 -Central / State Tax ...