Court :
AAR, Chhattisgarh
Brief :
The AAR, Chhattisgarh in the matter of M/s Shanti Enggicon Private Limited [AdvanceRuling No. STC/AAR/09/2020 dated November 25, 2020] has ruled that Royalty amount is includable while arriving at the transaction value for payment of applicable Goods and Services Tax ("GST") on the supply of services rendered by the assessee to the main contractor under Section 15 of the Central Goods and Services Tax Act, 2017 ("the CGST Act") and 18% GST is applicable on Royalty amount under the Reverse Charge Mechanism ("RCM").
Citation :
Advance Ruling No. STC/AAR/09/2020 dated November 25, 2020
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