⛽🚚 𝗡𝗼 𝗚𝗦𝗧 𝗼𝗻 𝗙𝗿𝗲𝗲 𝗗𝗶𝗲𝘀𝗲𝗹 𝗣𝗿𝗼𝘃𝗶𝗱𝗲𝗱 𝗯𝘆 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗥𝗲𝗰𝗶𝗽𝗶𝗲𝗻𝘁 – 𝗨𝘁𝘁𝗮𝗿𝗮𝗸𝗵𝗮𝗻𝗱 𝗛𝗖 𝗥𝘂𝗹𝗶𝗻𝗴! 🚚⛽

In New Jai Hind Transport Service [2024] 76 TAXLOKCOM 181 (Uttarakhand), the court ruled that t𝗵𝗲 𝘃𝗮𝗹𝘂𝗲 𝗼𝗳 𝗳𝗿𝗲𝗲 𝗱𝗶𝗲𝘀𝗲𝗹 provided by the service recipient 𝗰𝗮𝗻𝗻𝗼𝘁 𝗯𝗲 𝗮𝗱𝗱𝗲𝗱 to the transaction value for calculating GST on the Goods Transport Agency (GTA) service. ❌💰

➡️ The Court quashed the Appellate Authority's decision, holding that 𝗳𝘂𝗲𝗹 𝗰𝗼𝘀𝘁𝘀 𝗯𝗼𝗿𝗻𝗲 𝗯𝘆 𝘁𝗵𝗲 𝘀𝗲𝗿𝘃𝗶𝗰𝗲 𝗿𝗲𝗰𝗶𝗽𝗶𝗲𝗻𝘁 𝗮𝗿𝗲 𝗻𝗼𝘁 𝗽𝗮𝗿𝘁 𝗼𝗳 𝘁𝗵𝗲 𝘁𝗮𝘅𝗮𝗯𝗹𝗲 𝘀𝘂𝗽𝗽𝗹𝘆 for GST purposes. 🚫⚖️

✅ 𝗞𝗲𝘆 𝗧𝗮𝗸𝗲𝗮𝘄𝗮𝘆: Free diesel from the recipient is not part of the GTA service's transaction value for GST calculation! ⛽✅ #GST #FuelCosts