Shree Jeet Transport ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Chhattisgarh
- Date:
- January 4, 2021
- Type:
- Advance Ruling
- Members:
- Sonal Mishra, Rajesh Singh
Subject
Cost of diesel filled by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply
Summary
Cost of diesel filled by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of instant supply of service charged by the applicant and accordingly, GST at the applicable rate would be leviable on the value in…
Judgement
Shri Arvinder Singh Bhatia, M/s Shree Jeet Transport, 127, Ward 15, Kharora, Raipur, Chhattisgarh [hereinafter also referred to as the applicant] has filed an application U/s 97 of the Chhattisgarh Goods & Services Tax Act, 2017 seeking advance ruling as to whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of sup…