Whether material purchased on behalf of client is includible in gross receipts

sambhaji shatawaji (28 Points)

21 December 2021  
I am engage in construction work
I am labour contractor
I took one plumbing work on services basis.
but one of my client give me money including cost of material
such material I purchased on the name of client

then I have to clarify that material cost will includible in my turnover for the purpose of income tax.