GST applicable on Centage Included in total value of work done

In re UP State Bridge Corporation Limited (GST AAR Uttar Pradesh) Q-1 Centage Included in total value of work done taxable or not under the CGST Act, 2017 ? Ans-1 Centage will be Included in the value of supply  and the same is taxable  under  the CGST Act, 2017. Q-2 Whether Labor Cess is Taxable or not under the CGST Act, 2017 ? Ans-2 Labour Cess will be included in the value of supply  and the  same is taxable under the CGST Act, 2017. FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING,UTTAR PRADESH 1. M/s UP STATE BRIDGE CORPORATION LIMITED, 16, Setu Bhawan, Madan Mohan Malviya Ma...