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TMI Blog2020 (7) TMI 409X X X X Extracts X X X X X X X X Extracts X X X X ..... respectively) by M/s Pulluri Mining & Logistics Private Limited, (herein after referred to as applicant), registered under the Goods & Services Tax 2. The provisions of the CGST Act and APGST Act are identical, except for certain provisions. Therefore, unless a specific mention of the dissimilar provision is made, a reference to the CGST Act would also mean a reference to the same provision under the APGST Act. Further, henceforth, for the purposes of this Advance Ruling, a reference to such a similar provision under the COST or AP GST Act would be mentioned as being under the GST Act. 3. Brief Facts of the case: M/s. Pulluri Mining & Logistics Private Limited, (herein referred to as applicant), holding GSTIN: 37AAHCP3913F2ZG, having reg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant as per Section 15 of the CGST Act, 2017? And more particularly under sub-section (2) (b) of Section 15 of the CGST Act", On Verification of basic information of the applicant, it is observed that the applicant falls under Central jurisdiction, i.e. Superintendent, Nandyal-II Range, Kurnool CGST Division. Accordingly, the application has been forwarded to the jurisdictional officers and a copy marked to the State tax authorities to offer their remarks as per the Sec. 98(1) of CGST /APGST Act 2017. In response, remarks are received from the jurisdictional officer concerned stating that there are no proceedings lying pending or passed relating to the applicant on the issue, for which the Advance Ruling sought by the applicant. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s inclusive of the value of HSD but has been supplied by the service recipient on cost recovery basis. In a situation where the service recipient has supplied the goods on free of cost basis, the title in such goods had not been passed on to the service provider and hence the service provider has no right to deal with such HSD as he likes. For each drop of HSD supplied to the service provider, account has to be rendered to the service recipient because the title in HSI) always rests with the service recipient. Service recipient is not paying any consideration to the service provider on account of HSD, because service provider is not supplying HSD. Hence the value of HSD need not be included in the value charged by the applicant in circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) import of services for a consideration whether or not in the course or furtherance of business; (c) the activities specified in Schedule I, made or agreed to be made without a consideration;" Section 15 (2) of CGST Act, 2017 stipulates as under:- (2) The value of supply shall include- -- a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the State Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier; b) 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iness 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; Thus from the above legal provisions discussed above, it gets amply clear that 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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