TaxTMI 
TaxTMI 
2019 (4) TMI 1402
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....nder :- i. Do we need to charge GST on Freight amount excluding diesel cost or on total amount which is inclusive of diesel cost? 2. Facts of the case:- I. The Applicant, Shri Navodit Agrawal is a transporter in few cement companies and is engaged in transporting Cement/Clinkers of Shree Raipur Cement, Baloda Bazaar. Pursuant to the oral agreement between the aforesaid parties, Shree Raipur Cement proposed that while transporting their cement/ clinkers, diesel required would be provided by Shree Raipur Cement. Applicant seeks clarification as to whether diesel cost in respect of transportation is to be included or excluded while charging GST on freight amount. II. In this regard, the Applicant seeks clarification whether such suppl....
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.... on 12.03.2019 and reiterated his contention. They also furnished a written submission dated 12.03.2019, which has been taken on record. The applicant sought advance ruling on whether to charge GST on freight amount excluding diesel cost or on total freight which is inclusive diesel cost. 5. The legal position, analysis and discussion:- 5.1 The provisions for implementing the CGST Act and CGGST Act, 2017 are similar. Now we sequentially discuss the provisions that are applicable in the present case. 5.2 Section 7 (1) of CGST Act, 2017 reads as under For the purposes of this Act, the expression "supply" includes- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease o....
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....not voluntary, in respect of, in response to, or for the inducement of, the supply of goods or services, whether by the recipient or by any other person but shall not include any subsidy given by the Central Government or a State Government; PROVIDED that a deposit, given in respect of the supply of goods or services or both shall not be considered as payment made for such supply unless the supplier applies the deposit as consideration for the said supply; 6. In the instant case as has been the contention of the applicant, the service recipient i.e. M/s Shree Raipur Cement, C.G is providing diesel to the vehicles used by the applicant to transport cement/clinker in the course of business of cement by the cement company. Diesel so provide....