https://www.taxtmi.com/caselaws?id=301069 The Appellate Authority upheld the ruling that External Development Charges (EDC) and Infrastructural Development Charges (IDC) are part of the value of taxable supplies under the CGST Act. Despite the Appellant's arguments citing legal precedents, the Authority determined that EDC and IDC charges, being mandatorily recovered and contributing to the value of construction services, are taxable. Concerns about the timing of the Advance Ruling order were dismissed, emphasizing compliance with GST laws and the inclusion of such charges in the taxable value. The appeal was dismissed, affirming the legality and compliance of the ruling with GST laws. en-us Fri, 04 Jun 2021 00:00:00 +0530 Mon, 17 Oct 2022 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301069 The Appellate Authority upheld the ruling that External Development Charges (EDC) and Infrastructural Development Charges (IDC) are part of the value of taxable supplies under the CGST Act. Despite the Appellant's arguments citing legal precedents, the Authority determined that EDC and IDC charges, being mandatorily recovered and contributing to the value of construction services, are taxable. Concerns about the timing of the Advance Ruling order were dismissed, emphasizing compliance with GST laws and the inclusion of such charges in the taxable value. The appeal was dismissed, affirming the legality and compliance of the ruling with GST laws. Case-Laws GST Fri, 04 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301069