https://www.taxtmi.com/caselaws?id=429353 The AAR Uttarakhand ruled that free diesel provided by service recipients to goods transport agencies (GTAs) under contractual agreements must be included in the value of supply for GST purposes. The authority held that Section 15 of the CGST Act, 2017 mandates inclusion of amounts that suppliers are liable to pay but which recipients have incurred. Despite contractual terms attempting to exclude fuel costs, the AAR determined that fuel is an integral component of goods transportation services, as vehicles cannot operate without it. The ruling prevents circumvention of statutory provisions through private contractual arrangements, requiring the value of free diesel to be added to GTA service value for GST calculation. en-us Mon, 26 Sep 2022 00:00:00 +0530 Thu, 10 Apr 2025 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429353 The AAR Uttarakhand ruled that free diesel provided by service recipients to goods transport agencies (GTAs) under contractual agreements must be included in the value of supply for GST purposes. The authority held that Section 15 of the CGST Act, 2017 mandates inclusion of amounts that suppliers are liable to pay but which recipients have incurred. Despite contractual terms attempting to exclude fuel costs, the AAR determined that fuel is an integral component of goods transportation services, as vehicles cannot operate without it. The ruling prevents circumvention of statutory provisions through private contractual arrangements, requiring the value of free diesel to be added to GTA service value for GST calculation. Case-Laws GST Mon, 26 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429353