GST Valuation on Deposit Contribution Works (DCW) under Self-Execution Scheme

In re Tamil Nadu Generation & Distribution Corporation Limited (GST AAR Tamilnadu) AAR held that The value of Deposit Contribution Works’ to be adopted by the applicant on`Self Execution Schemes’ shall be the amount charged and received by the applicant in relation to the said service. It further held that The value to be adopted by the applicant for Deposit Contribution Works’ under the ‘Self Execution Schemes’ shall be restricted to “Establishment and Supervision charges” and “Other charges” if charged and received from the recipient ...