Case Study Name: AAR – UTTARAKHAND

Case Study Name: AAR – UTTARAKHAND :DATE OF ORDER – 26-09-2022Background:In the case before the Authority for Advance Rulings (AAR) of Uttarakhand, the issue was whether the cost of diesel provided free of cost by the service recipient (customer) should be included in the taxable value of GTA services.Key Ruling: Inclusion of Diesel Cost: The AAR ruled that the price of diesel, which is filled by the service recipient in the vehicle provided by the service provider (GTA), must be included in...

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