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GST - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

Valuation of taxable supply - inclusion of cost of Diesel - ...

GST

July 26, 2022

Valuation of taxable supply - inclusion of cost of Diesel - providing service of transportation of goods by road using trucks - Free of Cost (FOC) material provided by service recipient - 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 circumstances of the present application subject to conditions as mentioned in draft Transport Service Agreement/ contract incorporated in the body of this decision/ruling. - AAR

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