TaxTMI 
TaxTMI 
2022 (11) TMI 897
X X X X Extracts X X X X
X X X X Extracts X X X X
....), Lane No. 1, Dhoran Khas, Phase No. 1, Street No. 2, Dehradun, Uttarakhand-248001 (herein after referred to as the "applicant") and registered with GSTIN 05AAJFT8968K1ZC under the CGST Act, 2017 read with the provisions of the UKGST Act, 2017. 2. In the application dated 29.09.2022, the applicant submitted that:- (a) That they are a partnership firm in the business of Renting of DG Set to various customers in different Districts of Uttarakhand and has entered into agreement with them to Install diesel Generator on hire basis for rent with reimbursement of diesel cost on usages of the DG Set and have been discharging the Tax @ 18 % (CGST @ 9% + SGST @ 9%) on DG Set hiring charges plus on reimbursement of diesel cost incurred for running DG Set. (b) However, now one of the recipients of service is of the opinion that the taxes charged and collected by them on the component of the reimbursement of diesel charges for running the Diesel Generator was erroneous, as the said commodity i.e. the diesel does not come under the purview of GST. Since diesel is a non-GST Goods as per Section 9 of CGST/SGST Act, 2007 the service recipient has requested the applicant to rei....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ority to decide the case on merits. 7. From the record submitted by the applicant we find that applicant is registered in Uttarakhand with GSTIN bearing No. 05AAJFT8968KIZC. Before proceeding in the present case, we have to first go through the submissions made by the applicant which are as under:- (a) That they are engaged in the business of Renting of DG Set to various customers in various District of Uttarakhand and under an agreement with the PNB/OBC, Shivalik Nagar they had installed diesel Generator on hire basis for rent of 4,500/- per month with reimbursement of diesel cost of Rs. 90.29 per Ltr. on usages of the DG Set and are discharging the Tax @ 18 % (CGST @9% + SGST @ 9%) on DG Set hiring charges and are also discharging tax @18% (CGST @9% + SGST @9%) on reimbursement of diesel cost incurred for running DG Set. (b) Now, one of the recipient of service i.e. PNB/OBC, Shivalik Nagar, Haridwar, Uttarakhand is of the opinion that the taxes collected by the applicant pertaining to the reimbursement of diesel charges for running the Diesel Generator was erroneous as the said commodity diesel does not come under the purview of GST. Since diesel is a non-GST....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n force other than this Act, the State Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier; (b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both; (c) incidental expenses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services; (d) interest or late fee or penalty for delayed payment of any consideration for any supply; and (3) The value of the supply shall not include any discount which is given,- (a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and (b) after the supply has been effected, if,- (i) such discount is established in terms of an agreemen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier; and (b) any amount that the supplier is liable to pay in relation to such supply but which hits been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both. From the above, it very clear that the Section 15 of the CGST Act, 2017 mandate that the value of supply shall include among other things, any other amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the good or services or both. We find that the provisions of the Section 15 above are very clear and in unambiguous terms it has been mandated that any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both. The use of wonts ''supplier is liable to pay in relation to such supply" brings out the intent of the legislature and leaves no room for any doubt. 8.4 Fu....