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Case Law Details

Case Name : In re Shri Nawodit Agarwal (GST AAR Chhattisgarh)
Related Assessment Year :
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In re Shri Nawodit Agarwal (GST AAR Chhattisgarh)

Do we need to charge GST on Freight amount excluding diesel cost or on total amount which is inclusive of diesel cost?

In the instant case as has been the contention of the applicant, the service recipient i.e. M/s. Shree Raipur Cement, C.G is providing diesel to the vehicles used by the applicant to transport cement/clinker in the course of business of cement by the cement company. Diesel so provided by the service recipient to the applicant for use in trucks/ vehicles of the app

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One Comment

  1. vikram says:

    sir, please explain that according to the above decision transporter liable to include cost of diesel in freight charges to pay gst on service, when cement company provide diesel free of cost to transporter against freight ,
    then what is the liability on cement company against supply of diesel, because diesel purchased at concessional rate used in thier mining process having their own motor vehicle,
    but when they hire vehicle for mining purpose then it is act as a supply of diesel to transporter.
    please explain if their is liability to pay vat on this supply of diesel in mining process.

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