https://www.taxtmi.com/article/detailed?id=11078 Project Implementing Agencies acting for State departments must issue tax invoices to those departments on the contract value determined by the department. The Authority found two separate supplies exist: contractor to Applicant, and Applicant to department; the Applicant is a "recipient" under Section 2(93) and, despite acting as agent and despite direct transfer of property from contractor to department, must account for the supply to the department and invoice on the contract value. The transfer-of-property mechanics do not negate this obligation under the works-contract definition. en-us Mon, 06 Feb 2023 09:50:53 +0530 Mon, 06 Feb 2023 09:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11078 Project Implementing Agencies acting for State departments must issue tax invoices to those departments on the contract value determined by the department. The Authority found two separate supplies exist: contractor to Applicant, and Applicant to department; the Applicant is a "recipient" under Section 2(93) and, despite acting as agent and despite direct transfer of property from contractor to department, must account for the supply to the department and invoice on the contract value. The transfer-of-property mechanics do not negate this obligation under the works-contract definition. Articles Goods and Services Tax - GST Mon, 06 Feb 2023 09:50:53 +0530 https://www.taxtmi.com/article/detailed?id=11078