https://www.taxtmi.com/caselaws?id=420738 AAR Maharashtra ruled that escalated contract values during road construction must be included in taxable value under Section 15 CGST Act 2017. The applicant contractor was required to pay GST on both original contract value and escalation amounts recovered from NHAI. The authority held that transaction value encompasses the complete consideration including escalations between unrelated parties, making the total escalated plus original contract value subject to GST liability. en-us Thu, 31 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420738 AAR Maharashtra ruled that escalated contract values during road construction must be included in taxable value under Section 15 CGST Act 2017. The applicant contractor was required to pay GST on both original contract value and escalation amounts recovered from NHAI. The authority held that transaction value encompasses the complete consideration including escalations between unrelated parties, making the total escalated plus original contract value subject to GST liability. Case-Laws GST Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420738