GST on reimbursement of Fuel Charges in the course of rental services of aircraft

In re Global Vectra Helicorp ltd. (GST AAR Gujarat)

In terms of the valuation provisions under GST legislation, amount recovered as reimbursement (at actual) by the applicant M/s. Global Vectra Helicorp ltd. from the customer, for the fuel procured on behalf of the Customer is required to be included in the value of services provided by the Applicant.

Read AAAR Ruling : GST applies on reimbursement of fuel procured for use in helicopter provided on rent

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT

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