2022 (6) TMI 250 - GST

Head Note / Extract:
Seeking clarification on determination of transaction value in case of supplies made free of cost by recipient by suppliers as per terms of contract - contracts with a host of vendors/suppliers for extraction of coal - HELD THAT:- The commodity ‘Diesel’ is covered under Entry 54 to the List II of the Schedule VII to the Constitution of India and therefore it is excluded from levy of GST and hence beyond the scope of Chapter XVII of the CGST Act, 2017. Application dismissed.