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2019 (9) TMI 877 - AAR - GSTLevy of GST - value of material supplied by the recipient of service - mechanism to calculate the taxable value as per section 15 of the Act - HELD THAT:- Section 15 of CGST Act, 2017 contains provisions with respect to Valuation of taxable supply - In the subject case, the material is supplied by the contractee and therefore the question raised by the applicant as to whether they can charge GST on the same is irrelevant. The applicant, on this issue of supply of concerned materials, is not a supplier of goods/services and as per the provisions of section 95 of the CGST Act, they cannot raise this question - the question not answered. Mechanism to calculate the taxable value as per section 15 of the Act - HELD THAT:- The concerned material supplied by the contractee are essential components for supply of Construction service i.e. Construction of Main Factory Building. As per section 15, any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both shall be included in the value of taxable supply. The amount certified by the architect for the invoice to be issued before deducting the value of Cement, Mild Steel, Tor Steel and Structural Steel shall be the value of supply for the purpose of Levy of tax as per section 15 of the Act.
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