https://www.taxtmi.com/caselaws?id=396740 Free-of-cost HSD oil supplied by the service recipient to a mining support service provider is included in the value of supply under GST. The ruling applies section 15(2)(b) on the basis that the diesel was an integral input for operating equipment and vehicles used for contract performance, and that amounts incurred by the recipient in relation to the supply but not included in the price form part of the taxable value. The supplied fuel was therefore treated as part of the consideration/value of the service. en-us Tue, 05 May 2020 00:00:00 +0530 Wed, 19 Mar 2025 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396740 Free-of-cost HSD oil supplied by the service recipient to a mining support service provider is included in the value of supply under GST. The ruling applies section 15(2)(b) on the basis that the diesel was an integral input for operating equipment and vehicles used for contract performance, and that amounts incurred by the recipient in relation to the supply but not included in the price form part of the taxable value. The supplied fuel was therefore treated as part of the consideration/value of the service. Case-Laws GST Tue, 05 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396740