Valuation - inclusion of reimbursement of expenses - the ...
GST Ruling: Fuel Costs Must Be Included in Helicopter Rental Service Charges Under Valuation Rules.
October 4, 2021
Case Laws GST AAAR
Valuation - inclusion of reimbursement of expenses - the appellant has charged the amount spent by them towards arrangement/providing of ATF for flying of Helicopter in respect of supply of rental service of helicopter - In terms of the valuation provisions under GST legislation, amount recovered as reimbursement by the appellant from the customer, for the fuel procured for use in the helicopter provided on rent to customer is required to be included in the value of services provided by the Appellant. - AAAR
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