https://www.taxtmi.com/caselaws?id=423409 Diesel supplied free of cost by a recipient to contractors for coal extraction was treated as outside the GST levy because diesel falls under Entry 54 of List II of the Seventh Schedule. As the commodity itself is excluded from GST, its value could not be brought into transaction value for advance ruling purposes under the CGST Act. The advance ruling authority therefore found the question beyond the GST framework and rejected the application. en-us Fri, 03 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423409 Diesel supplied free of cost by a recipient to contractors for coal extraction was treated as outside the GST levy because diesel falls under Entry 54 of List II of the Seventh Schedule. As the commodity itself is excluded from GST, its value could not be brought into transaction value for advance ruling purposes under the CGST Act. The advance ruling authority therefore found the question beyond the GST framework and rejected the application. Case-Laws GST Fri, 03 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423409