Valuation - inclusion of reimbursement of expenses - RA bills ...
Cost Recovery in RA Bills Must Be Included in Taxable Value Under GST for Services by APSPDCL & APEPDCL.
July 17, 2020
Case Laws GST AAR
Valuation - inclusion of reimbursement of expenses - RA bills issued on cost recovery basis - Since APSPDCL and APEPDCL being the Contractees are recovering the cost of the materials that are used/consumed in the services provided to them by the applicant from the R.A. Bills issued, such cost recovered is to be included in the taxable value of the supply.
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