TaxTMI 
TaxTMI 
2026 (9) TMI 1815
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....aktinagar, Raichur, Karnataka, 584170, filed an application for Advance Ruling under Section 97 of the Central Goods and Services Tax Act, 2017 read with Rule 104 of the Central Goods and Services Tax Rules, 2017 and the corresponding provisions of the Karnataka Goods and Services Tax Act, 2017, in FORM GST ARA-01. 2. The Applicant is engaged in the business of transportation of goods as a Goods Transport Agency (GTA). The Applicant submits that it enters into transportation contracts with various companies (service recipients). As per the terms of such contracts, High Speed Diesel (HSD) required for the dedicated (chartered) vehicles deployed for transportation is procured and supplied by the service recipients at their own cost, and th....
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.... to the supply, is incurred by the recipient on behalf of the supplier. According to the Applicant, where the contract specifically provides that the responsibility for procuring and supplying diesel rests with the service recipient and the freight charged by the Applicant excludes the cost of diesel, the value of such diesel does not form part of the value of the GTA service under Section 15(2)(b) of the CGST Act, 2017. 6.1 PERSONAL HEARING PROCEEDINGS:- The Applicant was provided an opportunity of personal hearing vide this office letter dated 12.03.2025, fixing the hearing on 19.03.2025. However, the Applicant neither appeared before this Authority on the scheduled date nor furnished any clarification regarding the payment of the pres....
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.... of service. FINDINGS & DISCUSSION 7. At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and the Karnataka Goods and Services Tax Act, 2017 are pari materia and contain identical provisions on all material aspects, differing only in respect of certain specific provisions. Accordingly, unless a particular reference is made to such dissimilar provisions, any reference to the CGST Act, 2017 shall also be construed as a reference to the corresponding provisions of the KGST Act, 2017. 8. We have carefully examined the application, the documents placed on record and the relevant provisions of the CGST Act, 2017 and the KGST Act, 2017. It is observed that, in terms of Section ....