GST leviable on value of free Diesel filled in vehicles by Recipient for GTA Services
Last updated: 12 November 2022
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
The AAR, Uttarakhand in the matter ofM/s Gurjinder Singh Sandhu (Proprietor M/s New Jai Hind Transport Service) [Ruling 10/2022-23 In Application No: 06/2022-23] an application filed by, under Section 97(1) of the Central Goods and Service Tax Act, 2017 ("the CGST Act"), and the Uttarakhand Goods and Service Tax Act, 2017 ("the Uttarakhand GST Act”), passed a ruling that, the 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 Goods Transport Agency ("GTA") service.
Bimal Jain
Published in GST
Views : 299
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