GST applies on reimbursement of fuel procured for use in helicopter provided on rent

In re Global Vectra Helicorp Limited (GST AAAR Gujarat) In terms of the valuation provisions under GST legislation, amount recovered as reimbursement by the appellant M/s. Global Vectra Helicorp Ltd. from the customer, for the fuel procured for use in the helicopter provided on rent to customer is required to be included in the value of services provided by the Appellant FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, GUJARAT The appellant, M/s.Global Vectra Helicorp Limited (GVHL), employs a fleet of around 30 helicopters (aircrafts) for providing services classifiable under Ser...