Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
The determination is that where the value of materials and cost of execution work for installation of lines are borne by the recipient of service, and the applicant charges only supervision fees, the value of materials and cost of installation shall not be included in the value of supply for determination of taxable value under GST. The applicant is not a supplier of goods and services as per provisions, as the work is undertaken by the customer itself. There is no relationship between the customer and applicant that can be categorized as supplier and recipient, except for the services of supervising the work. The applicant shall be liable to pay GST only on the supervision charges.
The determination is that where the value of materials and cost of execution work for installation of lines are borne by the recipient of service, and the applicant charges only supervision fees, the value of materials and cost of installation shall not be included in the value of supply for determination of taxable value under GST. The applicant is not a supplier of goods and services as per provisions, as the work is undertaken by the customer itself. There is no relationship between the customer and applicant that can be categorized as supplier and recipient, except for the services of supervising the work. The applicant shall be liable to pay GST only on the supervision charges.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
