TMI Blog2020 (7) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... ness process, without which the process of excavation of limestone at different mines, transportation and delivery of Limestone to Yanakandla Limestone Hopper belonging to the recipient - As per Section 15 (2) (b) of CGST Act, the value of supply includes any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both. Any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both is includible in value. - AAR No.11/AP/GST/202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 7300002808/1000/2019-20, Dt:27-7-2019 from M/s. Sree Jayajyothi Cements Private Limited (herein after referred to as service recipient') for executing mining contract at Srinagar, Yanakandla Village, Banaganapalle Mandal, Kurnool District, Andhra Pradesh in the nature of raising of Limestone (excavation) at Yanakandla Limestone Mines, and other such mines in Andhra Pradesh and to deliver Limestone to Yanakandla Limestone Hopper belonging to Sree Jayajothi Cements Private Limited. The above works are to be carried out by using the listed equipments and vehicles. The listed heavy equipment vehicles will be deployed for exclusive usage of this contract and shall not move out of the service recipient premises unless it is essential ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice recipient in relation to the said supply of service. The applicant's statement of interpretation of law is based on Section 9 and Section 15 of the CGST Act The applicant's claim is that as per the work order issued by the service recipient, HSD oil is required for heavy equipment vehicles will be under the scope of the service recipient and issued on free of cost basis from service recipient's storage tank. As HSD oil required is issued free of cost, they have quoted comprehensive price for rendering the above specified services excluding the said fuel cost. The applicant is of view that the value of HSD Oil need not be included in the value of supply and it need not pay GST on the value of HSD oil being supplied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cluded in the price actually paid or payable for the goods or services or both. In addition to the above, the applicant further stated that, what has to be included is the amount that the supplier is liable to pay in relation to such supply but which has been paid by the recipient. In this case, applicant, who is the service provider, is not liable to pay the cost of HSD because applicant has not purchased HSD from any other person. There is no liability to pay the cost of HSD on the part of the applicant. 6. Record of Personal Hearing: The authorized representatives of the applicant, Sri M Ramachandra Murthy, tax consultant appeared for Personal Hearing on 19.12.2019 and reiterated the submission already made in the applicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder:- Consideration in relation to the supply of goods or services or both includes--- (a) any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; (b) the monetary value of any act or for bearance, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government: Provided that a deposit given in respect of the sup ..... X X X X Extracts X X X X X X X X Extracts X X X X
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