AAR : Diesel supplied by recipient includible in total freight cost for discharging GST

Apr 23,2019

Chhattisgarh AAR holds the applicant liable to GST on the total freight amount including the cost of diesel provided by the recipient of transport service; Finds that service recipient is providing diesel to the vehicles used by the applicant to transport cement/ clinker in the course of business and diesel so provided for use in trucks forms an important and integral component of the business process, without which the process of supply of cement cannot be materialized; Clar...

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