M/s U.P STATE BRIDGE CORPORATION LTD

Q-1 Centage Included in total value of work done taxable or not under the CGST Act, 2017 ?

Ans-1 Centage will be Included in the value of supply  and the same is taxable  under  the CGST Act, 2017.

Q-2 Whether Labor Cess is Taxable or not under the CGST Act, 2017 ?

Ans-2 Labour Cess will be included in the value of supply  and the  same is taxable under the CGST Act, 2017.

States/UT
Order No. & Date
UP_AAR_78 dated 27.05.2021
Order date
27-05-21
Category
97(2)(e)
Year