New Jai Hind Transport Service ., In re

Date: September 26, 2022

Court: Authority for Advance Ruling
Bench: Uttarakhand
Type: Advance Ruling
Judge(s)/Member(s): Anurag Mishra, Rameshvar Meena
Sign in to download the documents

Subject Matter

GTA: Value of free diesel filled by the service recipient in the vehicle(s) provided by the applicant will subject to the charge of GST

ValuationConsiderationGTA

Summary

As per Sec 15(2), 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…

This is an application under Sub-Section (1) of Section 97 of the Central Goods & Service Tax Act, 2017 and Uttarakhand State Goods & Service Tax Act, 2017 (hereinafter referred to as CGST/SGST Act) and the rules made there under filed by M/s Gurjinder Singh Sandhu (Proprietor M/s New Jai Hind Transport Service), 1st Floor, Shop Number 72, Avdhoot Mandal, Haridwar – 249407 (herein af…

Sign in to read the full case

Create a free account or sign in to access the complete content.