Bio-Diesel Fuel Eligible for ITC Under Forward Charge for GTA Services: AAR Gujarat

In re Amitkumar Maheshbhai Gulwani (GST AAR Gujarat) M/s. Amitkumar Maheshbhai Gulwani, a GST-registered Goods Transport Agency (GTA) based in Bhavnagar, Gujarat, sought an advance ruling regarding the applicability of GST on GTA services and the eligibility to claim input tax credit (ITC) on bio-diesel fuel used for their operations. The applicant provides road transportation services for goods and issues consignment notes (LRs) for the same. They have been discharging GST under the forward charge mechanism at 12% for GTA services, availing ITC on eligible inputs and input services. The appl...