Tejas Constructions & Infrastructure Private Limited ., In re
Date: August 20, 2019
Subject Matter
Any amount that the supplier is liable to pay but which has been incurred by the recipient shall be included in the value of taxable supply.
Summary
Question No. 1 Whether the contractor can charge GST on the value of material supplied by the recipient of service? The applicant, on this issue of supply of concerned materials, is not a supplier of goods/services and as per the provisions of…
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act”] by M/s. TEJAS CONSTRUCTIONS & INFRASTRUCTURE PRIVATE LIMITED, the applicant, seeking an advance ruling in respect of the following 1. Whether the contractor can charge GS…