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 APPELLATE ADVANCE RULING, CHHATTISGARH
PROCEEDINGS
[U/s 101 of the Chhattisgarh Goods & Service Tax Act, 2017 (herein-after referred to as CGGST Act, 2017)]
The Appellant Shri Arvinder Singh Bhatia, M/s Shree Jeet Transport, 127, Ward 15, Kharora, Raipur, Chhattisgarh GSTIN 22AKDPB5992P1ZU has filed this appeal u/s 100 of the Chhattisgarh Goods & Service Tax Act, 2017 requesting advance ruling in respect of the following question:-
1. 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?
2. Facts of the case:-
2.1 M/s Shree Jeet Transport (Appellant) is a GTA service provider, engaged in providing services of transportation of goods by road. The Appellant intends to enter into contract with the service recipient for providing GTA services. As per the terms of the draft agreement:-
