https://www.taxtmi.com/caselaws?id=441947 The UP AAR ruled on GST valuation for supervision services where material costs are reimbursed. When the applicant provides both materials and supervision, GST applies to the entire transaction under a single invoice. However, when customers arrange materials and installation work separately, the applicant's taxable value includes only supervision charges. GST on material costs should be charged by the respective suppliers to avoid double taxation, as the CGST Act 2017 contains no provision for double taxation. en-us Fri, 21 Apr 2023 00:00:00 +0530 Fri, 18 Apr 2025 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441947 The UP AAR ruled on GST valuation for supervision services where material costs are reimbursed. When the applicant provides both materials and supervision, GST applies to the entire transaction under a single invoice. However, when customers arrange materials and installation work separately, the applicant's taxable value includes only supervision charges. GST on material costs should be charged by the respective suppliers to avoid double taxation, as the CGST Act 2017 contains no provision for double taxation. Case-Laws GST Fri, 21 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441947