15% GST applicable only on Supervision Charge Fee when value of materials and Cost of Work Execution borne by Service Recipient: AAR [Read Order]
It was held that 15 % GST is chargeable on supervision fee as in the second mode the entire work with material is arranged by the customers and installation work is done by the contractors hired by the customers.
In a recent ruling, the Uttar Pradesh Authority For Advance Ruling ( AAR ) ruled that 15% Goods and Service Tax ( GST ) is applicable only on supervision charge fees when the value of materials and cost of execution of work was borne by the service recipient. M/s Madhvanchal Vidyut Vitran Nigam Ltd., the…
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