Cost of HSD Oil issued free of cost by service recipient includible in supply value

In re Pulluri Mining & Logistics Private Limited (GST AAR Andhra Pradesh)

The applicant seeks advance ruling on Whether the HSD Oil issued free of cost by the service recipient to the applicant would form part of value of supply of service by the applicant as per Section 15 of the CGST Act, 2017? And more particularly under sub-section (2) (b) of Section 15 of the CGST Act”.

In the instant case, the service recipient i.e., M/s. Sree Jayajyothi Cements Private Limited is providing die

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