Actual Transaction value includes escalated value for GST payment

In re B P Sangle Constructions Pvt. Ltd. (GST AAR Maharashtra)

Escalated value received under service contract to be considered for the payment of GST

The AAR, Maharashtra in the matter of B P Sangle Constructions Pvt. Ltd. [Advance Ruling No. GST-ARA-44/2020-21/B-41 dated March 31, 2022] held that, escalated value received under a contract for service of construction of road during the Goods and Services Tax (GST) regime, sh

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