GST leviable on value of free Diesel filled in vehicles by Recipient for GTA Services

Last updated: 12 November 2022

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The Uttarakhand Authority for Advance Ruling (AAR) has ruled that Goods and Services Tax (GST) is applicable on the value of free diesel supplied to recipients providing Goods Transport Agency (GTA) services. This ruling means the cost of this free diesel must be added to the total value of the GTA services when calculating GST liability.

Court :
AAR, Uttarakhand

Brief :
Value of Free Diesel filled in vehicles by the Recipient must be subject to GST by adding the free value diesel in the value of the GTA service

Citation :
Ruling 10/2022-23 In Application No: 06/2022-23

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1 Year PLAN - Rs.~~1999~~

1799

(Excl. of GST ₹323)

2 Years PLAN - Rs.~~3499~~

3149

(Excl. of GST ₹566)

BEST VALUE

3 Years PLAN - Rs.~~4999~~

4499

(Excl. of GST ₹809)

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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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