Reinstatement charges paid to Municipal Authorities for restoring dug-up patches attract 18% GST: AAR (Maharashtra)

Applicant is engaged in business of generation, transmission and distribution of electricity which calls for laying and maintenance of power lines and other incidental work which required digging up of trenches. The Municipal Authorities grant the needful permissions, however, subject to charges for restoring the street or pavement which has been dug up. Thus, charges are recovered by the Municipa…