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Sec.15 of the CGST Act, 2017 — He concerned material supplied by the contractee are essential components for supply of Construction service i.e. Construction of Main Factory Building. As per section 15- any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both shall be included in the value of taxable supply.

Levy of GST — Section 15 of CGST Act, 2017 — Applicant is providing construction service to contractee. Applicant sought Advance Ruling on the question as what should be the mechanism to calculate the taxable value as per section 15 of the Act. Authority Ruled; As per the provisions of section of GST Act, tax is payable on the entire contract value as per certificate issued by the Architect i.e. R.A. Bill without deducting the value of Cement, Mild Steel, Tor Steel and Structural Steel provided by the contractee. — Tejas Constructions & Infrastructure Pvt Ltd., In Re… [2019] 15 TAXLOK.COM 090 (AAR-Maharashtra)