Circular
|
Circular No. |
Subject |
| Circular No. 190/02/2023-GST dt.13.01.2023 (Para 3) | Clarification regarding GST rates and classification of certain services |
ADVANCE RULING
| S.No. | State | Particulars | Crux |
| 1. | Gujarat |
AAR: Summary |
1. The taxable Value on Tax invoice issued to the Customer shall be arrived after deducting the subject Subsidy from -System Cost- and GST liability is on the Taxable Value. 2. There shall be no implication of Section 17(2) CGST Act, if taxable value is arrived after subtracting the subsidy amount from the system price. 3. Para 16 of this Ruling may also be read into our Pronouncement |