https://www.taxtmi.com/caselaws?id=759844 The HC set aside the Appellate Authority's order regarding GST valuation on free diesel supply in goods transport services. The court held that where diesel is provided free of cost by the service recipient under contractual agreement and not included in the GTA service value, the fuel cost cannot be added to the transporter's payment for GST calculation. Relying on SC precedents, the court determined that free supplies by service recipients do not constitute consideration for services rendered and cannot be included in taxable supply value under Sections 15(1) and 15(2)(b) of CGST Act, 2017. en-us Fri, 27 Sep 2024 00:00:00 +0530 Tue, 08 Oct 2024 15:35:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759844 The HC set aside the Appellate Authority's order regarding GST valuation on free diesel supply in goods transport services. The court held that where diesel is provided free of cost by the service recipient under contractual agreement and not included in the GTA service value, the fuel cost cannot be added to the transporter's payment for GST calculation. Relying on SC precedents, the court determined that free supplies by service recipients do not constitute consideration for services rendered and cannot be included in taxable supply value under Sections 15(1) and 15(2)(b) of CGST Act, 2017. Case-Laws GST Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759844