Works supervised by applicant, material/installation cost by recipient. Applicant charges supervision fees only. GST payable on supervision charges.
Case-Laws
GST
The determination is that where the value of materials and cost of execution work for installation of lines are borne by the recipient of service, and the applicant charges only supervision fees, the value of materials and cost of installation shall not be included in the value of supply for determination of taxable value unde
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