GTA services- Applicability of GST on diesel filled free of cost by service recipient

In re Arvinder Singh Bhatia (GST AAR Chhattisgarh) As to whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles would form part of supply of service charged by the applicant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under GTA services. Cost of diesel filled by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of instant supply of service charged by the applicant and accordingly, GST at the applicable rate would be leviable on the v...