https://www.taxtmi.com/forum/issue?id=116966 Receipts retained by a contractor operating a petrol pump under an agreement that grants operational rights in return for payments to the owner constitute consideration for services and are taxable under GST unless specifically shown to be reimbursements. The taxable classification depends on contract terms and may fall under Renting of Immovable Property, Hiring, Leasing, Licensing of Goods, or business support services; clear drafting and allocation determine which SAC applies and what amounts can be excluded from taxable value. en-us Sat, 16 Jan 2021 21:02:44 +0530 Thu, 23 Jan 2025 15:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116966 Receipts retained by a contractor operating a petrol pump under an agreement that grants operational rights in return for payments to the owner constitute consideration for services and are taxable under GST unless specifically shown to be reimbursements. The taxable classification depends on contract terms and may fall under Renting of Immovable Property, Hiring, Leasing, Licensing of Goods, or business support services; clear drafting and allocation determine which SAC applies and what amounts can be excluded from taxable value. Discussion-Forum GST Sat, 16 Jan 2021 21:02:44 +0530 https://www.taxtmi.com/forum/issue?id=116966