Free Diesel Excluded from GST Taxable Value for Goods Transport Services, Aligns with Supreme Court Rulings.
Case-Laws
GST
The High Court held that the value of free diesel supplied by the service recipient to the Goods Transport Agency (GTA) service provider cannot be included in the taxable value for calculating GST. This is based on Supreme Court judgments which consistently ruled that where the service recipient provides free supplies like diesel or explosives, their value cannot be
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