Diesel supplied free of cost to GTA by recipient is addible to taxable value

Shree Jeet Transport Vs Union of India (Chhattisgarh High Court) Chhattisgarh High Court held that diesel even though being provided free of cost by the service recipient to GTA service provider has to be added to the value for the purpose of GST. Facts- This instant petition is filed to challenge the order passed by the Appellate Authority for Advance Ruling, Chhattisgarh as no decision was rendered in terms of Section 101(3) of the Central Goods and Service Tax Act, 2017 and the Chhattisgarh Goods and Service Tax Act, 2017  and the order dated 4-1-2021 passed by the Authority for Advance Ru...