https://www.taxtmi.com/caselaws?id=787964 Petrol and diesel are not leviable to GST until a government notification under the statutory notification requirement; accordingly such supplies remain subject to pre GST levies including VAT and central excise, and GST does not apply to separately invoiced per kilometre fuel charges. Because a composite supply requires each component to be a taxable supply under the GST framework, a distinctly invoiced fuel component cannot be subsumed into a composite supply for GST purposes. VAT paid on petrol or diesel does not qualify as input tax credit under the GST input tax credit exclusion and therefore is not available as ITC under the CGST regime. en-us Fri, 31 Oct 2025 00:00:00 +0530 Sat, 14 Mar 2026 08:36:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787964 Petrol and diesel are not leviable to GST until a government notification under the statutory notification requirement; accordingly such supplies remain subject to pre GST levies including VAT and central excise, and GST does not apply to separately invoiced per kilometre fuel charges. Because a composite supply requires each component to be a taxable supply under the GST framework, a distinctly invoiced fuel component cannot be subsumed into a composite supply for GST purposes. VAT paid on petrol or diesel does not qualify as input tax credit under the GST input tax credit exclusion and therefore is not available as ITC under the CGST regime. Case-Laws GST Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787964