Case Law Details
In re Sri Amareshwar Traders (GST AAR Karnataka)
Considering the expression ‘any amount that the supplier is liable to pay’ in section 15(2)(b), can the service provider to be held liable for free of cost diesel, which is explicit contractual liability of the recipient of supply and therefore, free diesel is not includable in the value of service provided by the applicant.
The applicant were given an opportunity of personal hearing on 11.2022 and also on 12.12.2022. The applicant sought adjournment for the hearing scheduled on 10.11.2022. However the applicant vide their letter dated 08.12.2022, received by e-mail, requested this authority to permit them to withdraw their application quoting the reason that the expected contract has not been awarded to them and consequently the question is irrelevant and hence there is no need for a ruling on the query raised by them.
The application filed by the Applicant for advance ruling is disposed off as withdrawn.
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, KARNATAKA
M/s. Sri Amareshwar Traders (herein after referred to as ‘The Applicant’) Chamundeswari Nagar, 1-891/94/1/37, Santosh Colony, Udnoor Road, Kalaburagi (Gulbarga), Karnataka-585102, having GSTIN 29AADCM3157E1ZJ, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act, KGST Act.
2. The Applicant stated that they are a goods transport agency, registered under CGST/KGST Act 2017, intend to enter into agreement with the recipient of the supply (`Customer) for transportation of goods belonging to the customer; as per the agreement the diesel required for transportation of the goods is within the scope of the customer and the same is filled into the fuel tank of the trucks, after loading of the goods; the applicant then issues the consignment note; the applicant raises invoice charging the freight charges, after delivery of the said goods to the consignee.
3. In view of the above, the applicant has sought advance ruling in respect of the following question:
Considering the expression ‘any amount that the supplier is liable to pay’ in section 15(2)(b), can the service provider to be held liable for free of cost diesel, which is explicit contractual liability of the recipient of supply and therefore, free diesel is not includable in the value of service provided by the applicant.
4. The applicant were given an opportunity of personal hearing on 11.2022 and also on 12.12.2022. The applicant sought adjournment for the hearing scheduled on 10.11.2022. However the applicant vide their letter dated 08.12.2022, received by e-mail, requested this authority to permit them to withdraw their application quoting the reason that the expected contract has not been awarded to them and consequently the question is irrelevant and hence there is no need for a ruling on the query raised by them.
5. In view of the foregoing, we pass the following
RULING
The application filed by the Applicant for advance ruling is disposed off as withdrawn.
