Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights July 2022 Year 2022 This

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


Diesel Provided Free by Service Recipient Excluded from Goods Transport Agency Taxable Value per Draft Agreement Conditions.

July 26, 2022

Case Laws     GST     AAR

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

View Source

 


 

You may also like:

  1. The High Court held that the value of free diesel supplied by the service recipient to the Goods Transport Agency (GTA) service provider cannot be included in the...

  2. Levy of GST - valuation of Supply - transport of goods - inclusion of value of free diesel filled by service recipient under the accepted terms of contractual agreement...

  3. Classification of services - intermediary between the truck owners and goods transportation agencies - The applicant arranges trucks to the goods transport agency and...

  4. Determination of the taxable value for payment of service tax on reverse charge basis by the service recipient in respect of Goods Transport Agency (GTA) Services. The...

  5. Taxability of services provided without issuance of 'consignment note' under 'goods transport agency' service category on reverse charge basis was examined. It was held...

  6. Disllowance of CENVAT Credit - Rule 6(5) of CCR provides that the provisions of Rule 6(1), (2) and (3) are not applicable, where input service received is used both for...

  7. Classification of services - GTA services - person unregistered with GST, providing road transport services by his own truck - issuance of E-way bill - consignment note'...

  8. Classification of service - Supply of services including transportation, packing, loading, unloading & unpacking - GTA service or not - transport of goods by road - The...

  9. Exemption from GST - pure services or not - Project Development Service provided by the applicant to the recipient under the Contract from District Urban Development...

  10. Valuation of the taxable service - inclusion of value of free supply - construction of commercial or industrial complex - The value of goods and materials supplied free...

  11. Demand of service tax - GTA - it is settled that the goods for the purpose of Goods Transport Agency service should be qualified as "goods‟ in terms of definition...

  12. Levy of service tax - Auction of abandoned imported goods by the CONCOR - ground rent/storage rendered towards the un-cleared/un-claimed cargo of the importer - The...

  13. Classification of services - The appellant declared itself as a provider of "cargo handling services" to the income tax department but as a goods "transport agency...

  14. The Advance Ruling Authority addressed the issue of GST levy on services provided by individual truck owners for transporting raw materials and finished goods. The...

  15. Non-payment of Service tax - RCM - GTA Service or not - the demand has been raised upon the appellant alleging that they are the recipient of services of goods transport...

 

Quick Updates:Latest Updates