https://www.taxtmi.com/caselaws?id=753558 The AAR, UP ruled that an electricity distribution company providing supervision services for electric line installation is liable for GST only on supervision fees, not the entire amount including materials and labor costs. The authority determined that where customers arrange their own installation work and the company only supervises, there is no supplier-recipient relationship except for supervision services. The company's supervision constitutes a distinct service classified under SAC 999794, while actual installation work by independent contractors falls under SAC 9954. Since material costs and execution expenses are borne by the service recipient, only supervision charges form the taxable value for GST calculation. en-us Thu, 14 Mar 2024 00:00:00 +0530 Mon, 05 May 2025 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753558 The AAR, UP ruled that an electricity distribution company providing supervision services for electric line installation is liable for GST only on supervision fees, not the entire amount including materials and labor costs. The authority determined that where customers arrange their own installation work and the company only supervises, there is no supplier-recipient relationship except for supervision services. The company's supervision constitutes a distinct service classified under SAC 999794, while actual installation work by independent contractors falls under SAC 9954. Since material costs and execution expenses are borne by the service recipient, only supervision charges form the taxable value for GST calculation. Case-Laws GST Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753558