Fuel is an integral component of motor vehicle hire services and attracts GST.

In re Uttarakhand Civil Aviation Development Authority (GST AAR Uttarakhand) GST Payable on rental, night charges and fuel cost The AAR, Uttarakhand, in the case of M/s. Uttarakhand Public Financial Strengthening Project [Ruling No. 15/2022-23 dated March 27, 2023], ruled that the service provider has to charge GST on the whole amount of the bill including i.e. monthly rental, night charges and fuel cost. Facts: M/s. Uttarakhand Public Financial Strengthening Project (“the Applicant”) received motor vehicle hire service from M/s. Baba Tour & Travel (“Service provider-1”) and M/s. R...