18% GST applicable on the cost of the diesel incurred for running generator set in the course of providing rental service


Last updated: 31 December 2022

Court :
AAR, Uttarakhand

Brief :
The AAR, Uttarakhand in the matter of M/s Tara Genset Engineers (Regd.) [Advance Ruling No. 11/2022-23 dated October 31, 2022] has ruled that reimbursement of expenses as cost of diesel for running of Diesel Generator ("DG") set is an additional consideration for renting of DG and is required to be included in value of supply, which will attract 18% Goods and Services Tax ("GST") under the provisions of the Central Goods and Services Tax Act, 2017 ("the CGST Act").

Citation :
Advance Ruling No. 11/2022-23 dated October 31, 2022

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Bimal Jain
Published in GST
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