Shree Jeet Transport ., In re
Date: February 28, 2022
Subject Matter
Inclusion of cost of Diesel to be filled free of cost by the service recipient in the engaged chartered in the value of supply of service. Members disagree.
Summary
The issue is not answered and it is deemed that no ruling is issued under Section 101(3) of the CGST/ CG SGST Act, 2017 because of the divergence of opinion between the two members.
The Appellant Shri Arvinder Singh Bhatia, M/s Shree Jeet Transport, 127, Ward 15, Kharora, Raipur, Chhattisgarh GSTIN 22AKDPB5992P1ZU has filed this appeal u/s 100 of the Chhattisgarh Goods & Service Tax Act, 2017 requesting advance ruling in respect of the following question:- 1. Whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles, would f…