https://www.taxtmi.com/caselaws?id=430473 The AAR held that diesel costs incurred for running DG sets in rental services must be included in the value of supply under Section 15 of CGST Act, 2017. The authority determined that reimbursement of diesel expenses constitutes additional consideration for DG set rental services, not separate non-GST supply. Following precedent from a similar ruling, the AAR concluded that diesel cost reimbursement attracts GST at 18% under CGST and state GST provisions as it forms integral part of the rental service value. en-us Mon, 31 Oct 2022 00:00:00 +0530 Thu, 10 Apr 2025 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430473 The AAR held that diesel costs incurred for running DG sets in rental services must be included in the value of supply under Section 15 of CGST Act, 2017. The authority determined that reimbursement of diesel expenses constitutes additional consideration for DG set rental services, not separate non-GST supply. Following precedent from a similar ruling, the AAR concluded that diesel cost reimbursement attracts GST at 18% under CGST and state GST provisions as it forms integral part of the rental service value. Case-Laws GST Mon, 31 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430473