https://www.taxtmi.com/caselaws?id=304779 The Authority for Advance Rulings (AAR) determined that the water and electricity charges, along with the notional rent of the land provided free of charge by BHEL CFFP to the applicant, must be included in the value of the supply of oxygen gas. This decision was based on the provisions of the CGST Act, specifically Section 15(2)(b), which requires costs incurred by the recipient but not included in the price paid to be considered in the value of supply. The AAR emphasized that these resources are essential for the manufacturing process and their cost is borne by BHEL CFFP. en-us Mon, 31 May 2021 00:00:00 +0530 Tue, 25 Mar 2025 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304779 The Authority for Advance Rulings (AAR) determined that the water and electricity charges, along with the notional rent of the land provided free of charge by BHEL CFFP to the applicant, must be included in the value of the supply of oxygen gas. This decision was based on the provisions of the CGST Act, specifically Section 15(2)(b), which requires costs incurred by the recipient but not included in the price paid to be considered in the value of supply. The AAR emphasized that these resources are essential for the manufacturing process and their cost is borne by BHEL CFFP. Case-Laws GST Mon, 31 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304779