https://www.taxtmi.com/caselaws?id=445315 A GTA challenged inclusion, in the taxable value of transportation services, of diesel filled by the recipient free of cost. Applying ss. 7(1)(a) and 15(2)(b) CGST Act, the HC held that "consideration" and "value of supply" cannot be confined to contractual labels where the recipient undertakes a component essential to performance of the GTA's business obligation. Diesel is integral to providing transport service and cannot be segregated to avoid tax; delegating fuel responsibility makes the recipient act as a functional component of the supply. The relied circular was held inapplicable on these facts. The writ was dismissed and inclusion of diesel value was upheld. en-us Tue, 17 Oct 2023 00:00:00 +0530 Mon, 25 May 2026 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445315 A GTA challenged inclusion, in the taxable value of transportation services, of diesel filled by the recipient free of cost. Applying ss. 7(1)(a) and 15(2)(b) CGST Act, the HC held that "consideration" and "value of supply" cannot be confined to contractual labels where the recipient undertakes a component essential to performance of the GTA's business obligation. Diesel is integral to providing transport service and cannot be segregated to avoid tax; delegating fuel responsibility makes the recipient act as a functional component of the supply. The relied circular was held inapplicable on these facts. The writ was dismissed and inclusion of diesel value was upheld. Case-Laws GST Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445315