Advance Ruling Authority held that the value of "Deposit Contribution Works" for discharging Goods &...

Advance Ruling Authority held that the value of "Deposit Contribution Works" for discharging Goods & Services Tax should be restricted to "Establishment and Supervision Charges" and other applicable charges received by the applicant in self-execution schemes. The applicant is neither supplier nor recipient of services for demolition, shifting, construction, and installation works undertaken by third-party contractors upon customer's request. Since no goods or services are supplied by the applicant, except for supervision services, inclusion of other service values where the applicant is not a party to the contract does not arise. The applicant is not a supplier for infrastructure shifting, precluding classification as a composite supply. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X