https://www.taxtmi.com/caselaws?id=438259 The AAR Uttarakhand ruled that GST must be charged on the entire bill amount including monthly rental, night charges, and fuel costs on mileage basis for motor vehicle hire services. The Authority held that under Section 15 of CGST Act 2017, any amount the supplier is liable to pay in relation to supply, including reimbursements incurred by the recipient, forms part of the taxable value. The comprehensive contract for vehicle hire services with varying consideration based on kilometers traveled makes fuel and maintenance reimbursements additional consideration attracting GST on total value, not just monthly rental. en-us Mon, 27 Mar 2023 00:00:00 +0530 Wed, 16 Apr 2025 17:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438259 The AAR Uttarakhand ruled that GST must be charged on the entire bill amount including monthly rental, night charges, and fuel costs on mileage basis for motor vehicle hire services. The Authority held that under Section 15 of CGST Act 2017, any amount the supplier is liable to pay in relation to supply, including reimbursements incurred by the recipient, forms part of the taxable value. The comprehensive contract for vehicle hire services with varying consideration based on kilometers traveled makes fuel and maintenance reimbursements additional consideration attracting GST on total value, not just monthly rental. Case-Laws GST Mon, 27 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438259