Valuation of supply - Only the subsidies provided by Central ...

Case Laws GST

September 25, 2023

Valuation of supply - Only the subsidies provided by Central Government and State Governments which are directly linked to the price and affects the price of supply are not a part of value of supply. Hence the exclusion provided in Section 15(2)(e) is not applicable in the instant case and the subsidies provided by Central Government and State Governments cannot be excluded in determining the value of supply. - AAR

View Source

← Previous Next →

Valuation of supply - Only the subsidies provided by Central ...

Case Laws GST

September 25, 2023

You may also like:

Consultancy services provided to Maharashtra Jeevan Pradhikaran (MJP) for water supply schemes under Jal Jeevan Mission, a Government of India initiative, are exempt...

Benefit of exemption notification - Composite supply - Government Entity or not - The Composite supply of works contract is provided by the applicant sub-contractor to...

Exemption from GST - Valuation of supply - providing services of crushing wheat provided by the State Government, into fortified atta which in turn is supplied by the...

Services provided under the category of Information and Communication Technology (ICT) @ School Project - OKCL is neither the State Government nor a part of the state...

Applicant, a government company established by Central and State governments with 50% equity participation each, sought advance ruling on eligibility for exemption under...

Valuation - value of free services provided during warranty period - in a composite transaction involving both supply of material and providing of service the state...

Section 10(10AA) of the Income Tax Act provides tax exemption for leave encashment upon retirement for Central/State government employees and employees other than...

Levy of GST - man power services provided - The Subject Supply for the purpose of Security, Cleaning and Housekeeping services provided to the cited schools are exempt...

Classification of services - Benefit of exemption from GST - pure services or not - solid waste management service provided by the applicant to Notified Area Authority,...

Central Government, creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT)

Rejection of Refund claim - Whether the service provided by the appellant to GSPHCL is service provided to a governmental authority? - The GSPHCL is a 100% owned by...

Liability to charge GST - Public Distribution System (PDS) - Fair Price Shop - Supply of goods i.e. S. K. Oil to ration card holders - license issued by the Government...

Exemption from GST - Composite Supply or not - service of crushing food grains - It is a composite supply of goods and services where service of crushing food grains is...

Subsidy or grant by the Central Government for the purpose of the corpus of a trust or institution established by the Central Government or a State Government, as the...

Government entity or not - Maharashtra Jeevan Pradhikaran (MJP) - MJP is constituted and established by the State Government of Maharashtra with 100% participation by...

Quick Updates: