UP State Bridge Corporation Limited ., In re
Date: May 27, 2021
Subject Matter
Centage, Labour Cess will be included in the value of supply and the same is taxable under the CGST Act
Summary
Que 1. Centage included in total value of work done taxable or not under the CGST Act, 2017? Answer- Centage will be included in the value of supply and the same is taxable under the CGST Act, 2017. Que 2. Whether Labour Cess is taxable or not under…
1. M/s UP STATE BRIDGE CORPORATION LIMITED, 16, Setu Bhawan, Madan Mohan Malviya Marg, Lucknow-226001 (here in after referred to as the applicant) is a registered assessee under GST having GSTN: 09AAACU3258KSZA. 2. As per Form GST ARA-01, the applicant is a company incorporated under Companies Act by the Govt, of UP and is engaged in construction of bridges and civil engineering works assigned by…