External & Infrastructural Development Charges forms part of value of taxable supplies

In re Ashiana Housing Ltd. (GST AAR Haryana) Q. Whether the amount of statutory charges, i.e. External Development Charges and Infrastructural Development Charges, recovered by the Applicant from buyers and paid further to respective government authorities will form part of value of taxable supplies being made by the Applicant? Ans: The clause (a) of sub-section (2) of section 15 of the said Acts provides that the value of supply shall include any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the SGST Act, the UTGST Act and the Go...