GST on value of materials recovered on cost recovery basis

In re GVS projects Private limited (GST AAR Andhra Pradesh)

Whether the value of materials recovered from our RA bills issued on cost recovery basis by APSPDCL is liable to tax under RCM as per Notification No.13/2017 Central Tax Rate dated 28.06.2017 or not ?

The value of materials recovered on cost recovery basis by the Contractee from the R.A. bills issued by the applicant is includible in the taxable value of supply in terms of Section 15(2)(b) of the CGST Act, 2017

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