GTA service: GST payable on Value of free diesel filled by service recipient

In re Gurjinder Singh Sandhu (Proprietor M/s New Jai Hind Transport Service) (GST AAR Uttarakhand)

GST leviable on value of free Diesel filled in vehicles by Recipient for GTA Services

The AAR, Uttarakhand in the matter of M/s Gurjinder Singh Sandhu (Proprietor M/s New Jai Hind Transport Service) [Ruling 10/2022-23 In Application No: 06/2022-23] an application filed by, under Section 97(1) of the Central Goods and Service Tax Act, 2017 (“the CGST Act”), and the Uttarakhand Goods and Service Tax Act, 2017 (“the Uttarakhand GST Act”), passed a ruling that, the value of Free Diesel filled in vehicles by the Recipient must be subject to GST, by adding the free value diesel in the value of the Goods Transport Agency (“GTA”) service.

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTARAKHAND

This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Gurjinder Singh Sandhu (Proprietor M/s New Jai Hind Transport Service), 1st Floor, Shop Number 72, Avdhoot Mandal, Haridwar – 249407 (herein after referred to as the “applicant”) and registered with GSTIN – 05EOFPS2375RIZ4 under the CGST Act, 2017 read with the provisions of the UKGST Act, 2017.

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