https://www.taxtmi.com/caselaws?id=425548 AAR Rajasthan ruled that free-of-cost diesel provided by service recipient to goods transport agency need not be included in taxable value of transportation services. The contractual terms clearly placed fuel responsibility on service recipient, not the applicant transport company. Since applicant had no contractual liability for diesel costs and received no economic benefit, Section 15(2)(b) CGST Act was inapplicable. The ruling emphasized that FOC diesel constituted a contract condition rather than consideration, making it excludable from GST valuation. en-us Thu, 16 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425548 AAR Rajasthan ruled that free-of-cost diesel provided by service recipient to goods transport agency need not be included in taxable value of transportation services. The contractual terms clearly placed fuel responsibility on service recipient, not the applicant transport company. Since applicant had no contractual liability for diesel costs and received no economic benefit, Section 15(2)(b) CGST Act was inapplicable. The ruling emphasized that FOC diesel constituted a contract condition rather than consideration, making it excludable from GST valuation. Case-Laws GST Thu, 16 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425548