Value of diesel provided free of cost by service recipient not includible in value of GTA service

In re Sunil Giri (GST AAR Rajasthan) Question: Whether the value of diesel, provided by the customer (service recipient) to the trucks, under the facts and circumstances of the case is required to be added to the freight charged by the Applicant for the purposes of the Central Goods & Service Tax Act, 2017 (CGST Act, 2017) & the Rajasthan Goods & Service Tax Act, 2017 (RCGST Act, 2017? Answer:   The value of diesel filled free of cost (FOC) by the service recipient is not includable in the value of the GTA service proposed to be provided by the Applicant in the facts and circumst...