AAR cannot rule on Rate of GST if applicant is not a supplier

In re Tejas Constructions & Infrastructure Private Limited (GST AAR Maharashtra)

Question No. 1 Whether the contractor can charge GST on the value of material supplied by the recipient of service?

Section 15 of CGST Act, 2017 contains provisions with respect to Valuation of taxable supply. The said Section has been reproduced by the applicant and is mentioned above. As per clause 2 (b) of Section 15, any amount that the supplier is liable to pay in relation to such su

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