https://www.taxtmi.com/caselaws?id=378958 Diesel supplied by the service recipient for use in the transporter's vehicles was treated as part of the freight value because it was integral to the transportation arrangement and incurred in relation to the taxable supply. The ruling applied the valuation rule that amounts the supplier is liable to pay in relation to the supply, but which are incurred by the recipient and not included in the price paid or payable, must form part of the value of supply. On that basis, the diesel cost was includible in the taxable freight value and GST applied on the total amount, including diesel. en-us Tue, 26 Mar 2019 00:00:00 +0530 Fri, 07 Mar 2025 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378958 Diesel supplied by the service recipient for use in the transporter's vehicles was treated as part of the freight value because it was integral to the transportation arrangement and incurred in relation to the taxable supply. The ruling applied the valuation rule that amounts the supplier is liable to pay in relation to the supply, but which are incurred by the recipient and not included in the price paid or payable, must form part of the value of supply. On that basis, the diesel cost was includible in the taxable freight value and GST applied on the total amount, including diesel. Case-Laws GST Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378958