https://www.taxtmi.com/forum/issue?id=118565 The question is whether free fuel supplied by a service recipient, which the recipient contractually must provide and for which the supplier is not liable, must be included in the supplier's transaction value for GST. Many practitioners argue exclusion where the supplier is not liable to procure or pay for the fuel, citing contractual allocation and precedent in mining and site-formation services; a government circular excluding free moulds in a different context is noted but treated as limited, ambiguous, and non-binding, and advance rulings on free fuel remain divergent. en-us Sun, 04 Jun 2023 11:10:01 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118565 The question is whether free fuel supplied by a service recipient, which the recipient contractually must provide and for which the supplier is not liable, must be included in the supplier's transaction value for GST. Many practitioners argue exclusion where the supplier is not liable to procure or pay for the fuel, citing contractual allocation and precedent in mining and site-formation services; a government circular excluding free moulds in a different context is noted but treated as limited, ambiguous, and non-binding, and advance rulings on free fuel remain divergent. Discussion-Forum GST Sun, 04 Jun 2023 11:10:01 +0530 https://www.taxtmi.com/forum/issue?id=118565