https://www.taxtmi.com/caselaws?id=396740 The Authority for Advance Ruling determined that the HSD Oil issued free of cost by the service recipient to the applicant should be included in the value of supply of service by the applicant under Section 15 of the CGST Act. The ruling highlighted that even though the oil was provided without an additional charge, it was essential for the applicant's business operations and formed an integral part of the service provided, thus necessitating its inclusion in the total value of supply for GST purposes. en-us Tue, 05 May 2020 00:00:00 +0530 Wed, 04 Nov 2020 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396740 The Authority for Advance Ruling determined that the HSD Oil issued free of cost by the service recipient to the applicant should be included in the value of supply of service by the applicant under Section 15 of the CGST Act. The ruling highlighted that even though the oil was provided without an additional charge, it was essential for the applicant's business operations and formed an integral part of the service provided, thus necessitating its inclusion in the total value of supply for GST purposes. Case-Laws GST Tue, 05 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396740