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GST - Highlights / Catch Notes

Home Highlights October 2022 Year 2022 This

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

GST

October 22, 2022

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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