https://www.taxtmi.com/article/detailed?id=11485 The AAR applied the transactional value principle under section 15(2)(b) and held that fuel and running charges are integral to motor vehicle hire services and constitute additional consideration under a comprehensive contract; therefore service providers must charge GST on the entire billed amount including rentals, night charges and fuel. The ruling is binding only on the applicant and the officer under section 103(1) of the CGST Act. en-us Mon, 12 Jun 2023 12:42:16 +0530 Mon, 12 Jun 2023 12:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11485 The AAR applied the transactional value principle under section 15(2)(b) and held that fuel and running charges are integral to motor vehicle hire services and constitute additional consideration under a comprehensive contract; therefore service providers must charge GST on the entire billed amount including rentals, night charges and fuel. The ruling is binding only on the applicant and the officer under section 103(1) of the CGST Act. Articles Goods and Services Tax - GST Mon, 12 Jun 2023 12:42:16 +0530 https://www.taxtmi.com/article/detailed?id=11485