Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Advance Ruling Authority held that the value of "Deposit...
Advance Ruling: GST on "Deposit Contribution Works" limited to "Establishment & Supervision Charges" for self-execution schemes. No tax on third-party works.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
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.
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.
Note: It is a system-generated summary and is for quick reference only.