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GST leviable on the value of free diesel filled in vehicles by the recipient for GTA Services

The AAR, Uttarakhand in the matter of M/s Gurjinder Singh Sandhu (Proprietor M/s New Jai Hind Transport Service) [Ruling 10/2022-23 In Application No: 06/2022-23] an application filed by, under Section 97(1) of the Central Goods and Service Tax Act, 2017 (“the CGST Act”), and the Uttarakhand Goods and Service Tax Act, 2017 (“the Uttarakhand GST Act”), passed a ruling that the value of Free Diesel filled in vehicles by the Recipient must be subject to GST, by adding the free value diesel in the value of the Goods Transport Agency (“GTA”) service.

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