Advance Ruling: GST on “Deposit Contribution Works” limited to “Establishment & Supervision Charges” for self-execution schemes. No tax on third-party works.
Case-Laws
GST
Advance Ruling Authority held that the value of “Deposit Contribution Works” for discharging Goods & Services Tax should be restricted to “Establishment and Supervision Charges” and other applicable charges received by the applicant in self-execution schemes. The applicant is neither supplier nor recipient of services
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