Case Law Details
In re GVS projects Private limited (GST AAR Andhra Pradesh)
Whether the value of materials recovered from our RA bills issued on cost recovery basis by APSPDCL is liable to tax under RCM as per Notification No.13/2017 Central Tax Rate dated 28.06.2017 or not ?
The value of materials recovered on cost recovery basis by the Contractee from the R.A. bills issued by the applicant is includible in the taxable value of supply in terms of Section 15(2)(b) of the CGST Act, 2017
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectively) by M/s GVS Projects Private Limited.,(hereinafter referred to as applicant), registered under the Goods & Services Tax.
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