Held: In the present case, the material is supplied by the contractee and therefore the question raised by the applicant as to whether they can charge GST on the same is irrelevant. The applicant, on this issue of supply of subject materials, is not a supplier of goods/services and as per the provisions of Section 95 of the CGST Act, they cannot raise this question. Hence the question is not answered- As per section 15 of CGST Act, 2017 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-GST 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. ( No. GST-ARA-03/2019- 20/B-90 dt. 20th August, 2019 )