https://www.taxtmi.com/article/detailed?id=9957 The advance-ruling issue was whether hourly charges labelled as reimbursement for diesel used in hired DG sets form part of the taxable consideration for the DG-set rental service or are a separate non-taxable supply of goods. The authority characterised the contract as a single composite supply with fixed rent and a variable diesel-related charge, treating the latter as integral to the rental consideration and therefore within the taxable value. The commentator disputes calling the hourly amount a reimbursement, contending it is an operational charge and stressing that explicit pure-agent treatment would affect taxability. en-us Wed, 18 Aug 2021 15:56:34 +0530 Wed, 18 Aug 2021 15:56:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9957 The advance-ruling issue was whether hourly charges labelled as reimbursement for diesel used in hired DG sets form part of the taxable consideration for the DG-set rental service or are a separate non-taxable supply of goods. The authority characterised the contract as a single composite supply with fixed rent and a variable diesel-related charge, treating the latter as integral to the rental consideration and therefore within the taxable value. The commentator disputes calling the hourly amount a reimbursement, contending it is an operational charge and stressing that explicit pure-agent treatment would affect taxability. Articles Goods and Services Tax - GST Wed, 18 Aug 2021 15:56:34 +0530 https://www.taxtmi.com/article/detailed?id=9957