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GST - Highlights / Catch Notes

Home Highlights September 2023 Year 2023 This

Valuation - inclusion cost of material / reimbursement of ...

GST

September 19, 2023

Valuation - inclusion cost of material / reimbursement of expenses - where the value of materials and cost of execution of work for installation of electric lines are borne by the recipient of service and the appellant charges supervision fee only, the value of materials and cost of installation shall not be included in the value of supply for determination of taxable value under GST and the appellant shall be liable to pay GST only on the supervision charges. - AAAR

 

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