Whether capital subsidy received/receivable by the applicant is liable to be included in the Transaction Value for the purpose of calculation of GST?

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Last updated: 19 March 2021
Quick Summary
This advance ruling addresses whether a capital subsidy received or receivable by a company, Nexustar Lighting Project Private Limited, should be included in the 'Transaction Value' for calculating Goods and Services Tax (GST). The ruling examines this in the context of their work supplying, installing, operating, and maintaining a public street lighting system. The core question is whether such subsidies affect the taxable value of the services provided.

Court :
Odisha AAR

Brief :
M/s Nexustar Lighting Project Private Limited, Plot No.306,1815,3102, House No.-17, Surya Vihar, Near KiIT Square, Bhubaneswar, Odisha-751024 ( herein afterreferred to as the 'Applicant") having a GSTIN: 21AAGCN3434J1ZO, is a company filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5,000/cach under the CGST Act and the SGST Act. 

Citation :
ORDER NO.03/0DISHA-AAR/2020-21/DATED

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1 Year PLAN
1999
(Excl. of GST ₹359)

BEST VALUE
2 Years PLAN
3499
(Excl. of GST ₹629)

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