GST Applicable only on Supervision Fees when Materials and Installation costs are Borne by Recipient: AAR [Read Order]

The value of materials and execution costs for installing lines will be included in the supply's taxable value under GST when these costs are borne by the service recipient and the applicant charges only supervision fees
By Aiswarya Krishnadas - On July 25, 2024 5:04 pm - 3 mins read
Arr - Authority for Advance Rulings - Gst - Materials and Installation Costs - gst news - tax news - recepiant - arr on gst- Installation Costs - Supervision Fees - material cost - taxscan

The Uttar Pradesh Authority for Advance Rulings ( AAR ) clarified that GST is applicable only on supervision fees when the materials and installation costs are borne by the recipient. The ruling was made in the case of Uttar Pradesh Power Transmission Corporation Ltd. The two member bench of the tribunal comprising Harilal Prajapathi (…

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