GST on Security Services chargeable on amount paid as wages plus establishment charges

In re Gujarat Industrial Security Force Society (GST AAR Gujarat)

Question-1: We hereby want your opinion about our stand to charge the GST@18% only on establishment charges of Rs. 12/-(i.e. after abatement of wages etc. paid to guards) and not on whole of Rs. 112/-?

Section 15(1) clearly stipulates that the value of supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the

Please become a Premium member. If you are already a Premium member, login here to access the full content.