https://www.taxtmi.com/caselaws?id=432330 The AAR held that a Project Implementing Agency acting as agent for West Bengal Government must issue tax invoices on contract value determined by the department. The Authority ruled that two separate supplies occur: first from contractor to applicant, then from applicant to government department. Despite the applicant's claim of acting merely as agent without value addition, the AAR determined the applicant is the recipient of contractor's supply and subsequently makes a separate supply to the government department, thereby requiring tax invoice issuance on the full contract value. en-us Thu, 22 Dec 2022 00:00:00 +0530 Sat, 12 Apr 2025 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432330 The AAR held that a Project Implementing Agency acting as agent for West Bengal Government must issue tax invoices on contract value determined by the department. The Authority ruled that two separate supplies occur: first from contractor to applicant, then from applicant to government department. Despite the applicant's claim of acting merely as agent without value addition, the AAR determined the applicant is the recipient of contractor's supply and subsequently makes a separate supply to the government department, thereby requiring tax invoice issuance on the full contract value. Case-Laws GST Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432330