Valuation - The applicant (supplier) and the recipients are not ...

Case Laws GST

February 5, 2021

Valuation - The applicant (supplier) and the recipients are not related and the price is the sole consideration. Therefore the value of the taxable supply of manpower services of the applicant shall be the transaction value i.e. the total bill amount inclusive of actual wages of the manpower supplied and the additional 2% amount paid to the applicant. - AAR

View Source

← Previous Next →

Valuation - The applicant (supplier) and the recipients are not ...

Case Laws GST

February 5, 2021

You may also like:

Valuation of imported goods - The applicant's proposed valuation method, Transfer Pricing System and Steering Concept (TPuS) method also known as Resale Price...

Valuation (Central Excise) - Sale to related parties - the price to the related person cannot be called a non-commercial price since the same was higher than the price...

Valuation - HSD Oil issued free of cost by the service recipient to the applicant - Any amount that the supplier is liable to pay in relation to such supply but which...

Place of supply - supplier of service and recipient of service are located in India - immovable property located outside India - The applicant who is the supplier of...

Valuation of imported goods - inclusion of royalty and the cost of advertisement incurred by the Appellant in India in assessable value - related party - The Tribunal...

Valuation - transfer to branches located outside the State - the applicant shall adopt the open market value as per Rule 28(a) as well as also opt to value the same at...

Valuation of imported goods - loading of 10.5% to the assessable value - they had furnished the value of goods imported from the related supplier as also the value of...

Valuation - normal price - Related person / party - wholesale purchaser - the single most relevant fact, namely, that Shaw Wallace paid for the same/similar goods to...

The advance ruling mechanism under GST does not envisage giving a ruling to a recipient of supply of goods or services or both about the said supply at supplier end. As...

Classification of supply - administering of COVID-19 vaccination by hospitals - The outlet of supply or the supplier cannot decide whether a transaction can be...

Valuation of service tax - wharfage charges under Port Service - In the present case, there is no dispute that the gross amount charged by EBTL to ESTL is equivalent to...

Valuation - this additional discount reimbursed by the supplier of goods / principal company to the distributor / applicant is liable to be added to the consideration...

Valuation of goods - nature of transaction - pure sale purchase or Job work - in situations where price is not sole consideration, it does not mean that invariably...

Valuation - Manpower supply agency - Whether GST is payable only on the service charges / commission or Income received by whichever name by the Agency Supplying...

Maintainability of Advance Ruling application - Recipient of supply - if a recipient obtains a ruling on the value to be adopted of his inward supply of goods or...

Quick Updates: