https://www.taxtmi.com/forum/issue?id=117984 Whether GST attaches to the supervision fee or to the aggregate contract price turns on the characterisation of the government client's role. If the client functions as a contractor responsible for execution of construction, the entire consideration-including supervision-is part of the works contract service and includible in taxable value. If the client acts as a pure agent merely recovering third party amounts, construction costs may be treated as pass through while the supervision charge is invoiced and taxed separately. en-us Sat, 04 Jun 2022 12:15:10 +0530 Thu, 23 Jan 2025 15:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117984 Whether GST attaches to the supervision fee or to the aggregate contract price turns on the characterisation of the government client's role. If the client functions as a contractor responsible for execution of construction, the entire consideration-including supervision-is part of the works contract service and includible in taxable value. If the client acts as a pure agent merely recovering third party amounts, construction costs may be treated as pass through while the supervision charge is invoiced and taxed separately. Discussion-Forum GST Sat, 04 Jun 2022 12:15:10 +0530 https://www.taxtmi.com/forum/issue?id=117984