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🔎 Highlights - Adv. Search ❯
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    GST

    Levy of GST - valuation of Supply - transport of goods -...

    Free Diesel Must Be Valued in Goods Transport Supply u/s 15 of CGST Act 2017; GST Applicable.

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    GSTOctober 22, 2022Case LawsAAR

    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 in the fleet(s) placed by GTA service provider - The input i.e. fuel, to run and operate the vehicle, provided free of cost by the recipient of the service, for transportation of goods, shall form part of value of supply in view of Section 15 of the CGST Act, 2017 - AAR

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