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...