GST Payable On Value Of Free Diesel Filled By Service Recipient In Vehicle: Uttarakhand AAR

The  Uttarakhand Authority of Advance Ruling (AAR)  has ruled that when the transaction value of the goods transport agency (GTA) service is added to the free value of diesel, the value of free diesel filled by the service recipient in the vehicle(s) provided by the applicant will be subject to GST. The two-member bench of  Anurag Mishra  and  Rameshwar Meena  has obs…