https://www.taxtmi.com/caselaws?id=420735 The AAR, West Bengal ruled that the applicant's supply of Superior Kerosene Oil to ration dealers must include additional charges in the taxable value. Commission, transportation charges, stationery charges, and compensation for handling evaporation loss charged to dealers constitute part of the supply value under Section 15(2)(c) of the GST Act. The total consideration received by the applicant, including the kerosene price and all incidental expenses, forms the taxable value subject to GST under Section 9(1). en-us Tue, 29 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420735 The AAR, West Bengal ruled that the applicant's supply of Superior Kerosene Oil to ration dealers must include additional charges in the taxable value. Commission, transportation charges, stationery charges, and compensation for handling evaporation loss charged to dealers constitute part of the supply value under Section 15(2)(c) of the GST Act. The total consideration received by the applicant, including the kerosene price and all incidental expenses, forms the taxable value subject to GST under Section 9(1). Case-Laws GST Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420735