GST diesel filled free of cost – divergence of opinion – AAAR Chhattisgarh

In re Arvinder Singh Bhatia, Shree Jeet Transport (GST AAAR Chhattisgarh) Whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply of service charged by the Appellant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under GTA service? The issue is not answered and it is deemed that no ruling is issued under Section 101(3) of the CGST/CG  SGST Act, 2017 because of the divergence of opinion between two members FULL TEXT OF THE ORDER OF AUTHORITY FOR ...