Pulluri Mining & Logistics Private Limited ., In re
Date: May 5, 2020
Subject Matter
HSD Oil issued free of cost by the service recipient to the provider would form part of value of supply of service
Summary
Question: Whether the HSD Oil issued free of cost by the service recipient to the applicant would form part of value of supply of service by the applicant as per Section 15 of the CGST Act, 2017? And more particularly under sub-section (2) (b)…
1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (herein after referred to CGST Act and APGST Act respectively) by M/s Pulluri Mining & Logistics Private Limited,(herein after referred to as applicant),registered under the Goods & Services Tax 2. The provisions of the CGST Act and APGST Act are iden…