No GST or ITC on Petrol and Diesel Charges in Fleet Contracts: AAR Chhattisgarh

In re Vision Plus Security Control Limited (GST AAR Chhattisgarh) In Authority for Advance Ruling, Chhattisgarh, the applicant sought an advance ruling on the tax treatment of petrol and diesel charges recovered from clients under proposed fleet operation contracts. The applicant proposed to provide fleet management–related services such as vehicle repair and maintenance, driver services, insurance, and fuel, with petrol and diesel charges invoiced separately on a per-kilometre basis. The fuel would be purchased and owned by the applicant and billed to clients distinctly from other service c...