https://www.taxtmi.com/caselaws?id=443232 The AAAR, Uttar Pradesh ruled on GST valuation for installation services. When material costs and execution work for line installation are reimbursed to the service provider, these amounts must be included in taxable value under GST. However, when the recipient bears entire material and installation costs directly and only supervision fees are charged, GST applies solely to supervision charges. The appellate authority rejected the lower authority's condition requiring GST invoice submission, finding no legal basis for this requirement in GST Act provisions. en-us Wed, 16 Aug 2023 00:00:00 +0530 Mon, 21 Apr 2025 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443232 The AAAR, Uttar Pradesh ruled on GST valuation for installation services. When material costs and execution work for line installation are reimbursed to the service provider, these amounts must be included in taxable value under GST. However, when the recipient bears entire material and installation costs directly and only supervision fees are charged, GST applies solely to supervision charges. The appellate authority rejected the lower authority's condition requiring GST invoice submission, finding no legal basis for this requirement in GST Act provisions. Case-Laws GST Wed, 16 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443232