Giri Transport Company ., In re
Date: June 16, 2022
Subject Matter
Value of diesel, provided by the customer to the trucks is not required to be added to the freight charged by the Applicant
Summary
Question: Whether the value of diesel, provided by the customer (service recipient) to the trucks, under the facts and circumstances of the case is required to be added to the freight charged by the Applicant? Answer: It is seen that section 15 (2)(b…
At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling…