https://www.taxtmi.com/caselaws?id=386109 The court held that the contractor cannot charge GST on the value of materials supplied by the recipient of service as the contractor is not the supplier of those materials. The taxable value for GST calculation should be based on the entire contract value without deducting the value of materials supplied by the contractee, as per the certificate issued by the Architect (RA Bill). en-us Tue, 20 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386109 The court held that the contractor cannot charge GST on the value of materials supplied by the recipient of service as the contractor is not the supplier of those materials. The taxable value for GST calculation should be based on the entire contract value without deducting the value of materials supplied by the contractee, as per the certificate issued by the Architect (RA Bill). Case-Laws GST Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386109