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2022 (11) TMI 897 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHANDValuation - inclusion of cost of the diesel incurred for running DG Set in the Course of Providing DG Rental Service - diesel is a non-GST or not - HELD THAT:- The price of the Diesel i.e. the fuel, to run the DG Set, shall form part of value of supply in view of Section 15 of the CGST Act, 2017, as for the purpose of levy of GST, cost of all the inputs, has to be included in the value of supply - This authority has taken the similar view in IN RE: M/S GURJINDER SINGH SANDHU, (PROPRIETOR M/S. NEW JAI HIND TRANSPORT SERVICE) [2022 (10) TMI 911 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND]. Thus, the consideration for reimbursement of expenses, as cost of the diesel for running of the DG Set, is nothing but the additional consideration for the renting of DG Set and attracts GST @ 18% under the provisions of Central Goods and Services Tax Act, 2017 & Uttarakhand Goods and Service Tax Act, 2017.
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