https://www.taxtmi.com/caselaws?id=766976 The AAAR Gujarat set aside the AAR ruling dated 11.5.2022 regarding GST levy on System Use Gas (SUG) value in re-gasification services. The case involved determining whether SUG constitutes process loss and if its value should be included in consideration under section 15 of CGST Act. The AAAR relied on Gujarat HC precedent in Medico Labs case, noting similarities between section 101 of CGST Act and corresponding provisions in Central Excise Act and Finance Act. The matter was remanded to GAAR for fresh decision. en-us Fri, 28 Feb 2025 00:00:00 +0530 Wed, 04 Jun 2025 20:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766976 The AAAR Gujarat set aside the AAR ruling dated 11.5.2022 regarding GST levy on System Use Gas (SUG) value in re-gasification services. The case involved determining whether SUG constitutes process loss and if its value should be included in consideration under section 15 of CGST Act. The AAAR relied on Gujarat HC precedent in Medico Labs case, noting similarities between section 101 of CGST Act and corresponding provisions in Central Excise Act and Finance Act. The matter was remanded to GAAR for fresh decision. Case-Laws GST Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766976