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GST - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

Valuation of service - contract for construction of road to the ...

GST

April 8, 2022

Valuation of service - contract for construction of road to the applicant by NHAI - time of supply - the escalated value shall be added to the original value of the contract and the total of the escalated value plus the original value of the contract will be the transaction/taxable value u/s 15 of the Act, on which GST must be discharged by the applicant. - AAR

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