https://www.taxtmi.com/highlights?id=74218 Valuation - work contract service - The applicant, in terms of the contract, is liable to provide the goods [supplied on HSS basis] and hence the submission that this value is not to be included in the transaction value in respect of works contract service is legally not tenable more so since the applicant is contractually bound/liable to supply both the goods and the services. - AAR en-us Tue, 16 Jan 2024 08:34:27 +0530 Tue, 16 Jan 2024 21:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74218 Valuation - work contract service - The applicant, in terms of the contract, is liable to provide the goods [supplied on HSS basis] and hence the submission that this value is not to be included in the transaction value in respect of works contract service is legally not tenable more so since the applicant is contractually bound/liable to supply both the goods and the services. - AAR Highlights GST Tue, 16 Jan 2024 08:34:27 +0530 https://www.taxtmi.com/highlights?id=74218