Industrial Area Roads Public in Nature? Andhra Pradesh HC Flags Wrongful Levy of 18% GST, Orders Fresh Assessment

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Industrial Area Roads Public in Nature? Andhra Pradesh HC Flags Wrongful Levy of 18% GST, Orders Fresh Assessment

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Published on

01/01/2026

By Mariya Paliwala

Industrial Area Roads Public in Nature? Andhra Pradesh HC Flags Wrongful Levy of 18% GST, Orders Fresh Assessment

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The Andhra Pradesh High Court has set aside the levy of 18% GST on road works executed within an industrial area, holding that the issue requires fresh examination in light of official certification confirming the public nature of industrial area roads. The bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar has observed that…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Industrial Area Roads Public in Nature? Andhra Pradesh HC Flags Wrongful Levy of 18% GST, Orders Fresh Assessment

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