Case Law Details
In re Arvinder Singh Bhatia (GST AAR Chhattisgarh)
As to whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles would form part of supply of service charged by the applicant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under GTA services.
Cost of diesel filled by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of instant supply of service charged by the applicant and accordingly, GST at the applicable rate would be leviable on the value inclusive of the cost of such diesel under GTA service.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, CHHATTISGARH
Shri Arvinder Singh Bhatia, M/s Shree Jeet Transport, 127, Ward 15, Kharora, Raipur, Chhattisgarh [hereinafter also referred to as the applicant] has filed an application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling as to 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 applicant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under GTA service.
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