https://www.taxtmi.com/caselaws?id=755842 Under GST valuation rules, where an applicant supplies only supervision services for deposit work on electric line installation and the recipient arranges and pays for the material and execution through third-party contractors, the recipient-borne cost is not part of the applicant's taxable value. The supervision charges constitute the sole consideration for the applicant's own supply, and costs paid to others do not become includible merely because the completed infrastructure is later handed over or used in the applicant's system. GST is therefore payable only on the supervision charges. en-us Wed, 12 Jun 2024 00:00:00 +0530 Wed, 07 May 2025 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755842 Under GST valuation rules, where an applicant supplies only supervision services for deposit work on electric line installation and the recipient arranges and pays for the material and execution through third-party contractors, the recipient-borne cost is not part of the applicant's taxable value. The supervision charges constitute the sole consideration for the applicant's own supply, and costs paid to others do not become includible merely because the completed infrastructure is later handed over or used in the applicant's system. GST is therefore payable only on the supervision charges. Case-Laws GST Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755842