GST applicable only on supervision charges if other costs are reimbursement

In re Purvanchal Vidyut Vitran Nigam Limited (GST AAR Uttar Pradesh)

Introduction: The Authority for Advance Ruling (AAR) in Uttar Pradesh has recently issued a noteworthy ruling concerning the inclusion of the value of material and execution work for the installation of lines in the determination of taxable value under the Goods and Services Tax (GST) regime. The ruling pertains to Purvanchal Vidyut Vitran Nigam Limited, an electricity distribution company. This analysis delves into the implications and out

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