Uttarakhand Civil Aviation Development Authority ., In re
Date: March 26, 2023
Subject Matter
Motor vehicle hire: GST applicable on whole amount of bill (monthly rental + night charges + fuel on mileage basis)
Summary
The ruling discusses the valuation of supply under the GST Act. The ruling cites Section 15 of the CGST Act, 2017, which provides that the value of supply shall include any other amount that the supplier is liable to pay in relation to such supply bu…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, UTTARAKHAND 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 Uttarakhand Public Financial Strengthening Project, Director, Centre For Tr…