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Goods and Services Tax

GST component mentioned in draft estimate is cost forming part of transaction value for supply

Case Law Details

Case Name
In re State Industrial Development Corporation of Uttaranchal Ltd (GST AAR Uttarakhand)
Date of Judgement/Order
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In re State Industrial Development Corporation of Uttaranchal Ltd (GST AAR Uttarakhand) Whether double charging of GST as mentioned in draft estimates submitted by PITCUL/UPCL in respect of contract involving supply of equipment/machinery & erection, installation & commissioning services with civil work is correct as per the present GST regime? The component of GST as mentioned in the draft estimate (s) submitted by M/s PITCUL and M/s UPCL in respect of contract involving supply of equipment/ machinery & erection, installation & commissioning services with civil work, is the co...
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