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TMI Blog2019 (4) TMI 1402X X X X Extracts X X X X X X X X Extracts X X X X ..... ehicles used by the applicant to transport cement/clinker in the course of business of cement by the cement company. Diesel so provided by the service recipient to the applicant for use in trucks/ vehicles of the applicant forms an important and integral component of this business process, without which the process of supply of cement can never get materialized. Applicant are required to charge GST upon M/s Shree Raipur Cement, C.G on the total amount including the cost of diesel i.e. on the total freight amount inclusive of the cost of diesel so provided by the service recipient i.e. M/s Shree Raipur Cement. - STC/AAR/10/2018 - - - Dated:- 26-3-2019 - Smt. Kalpana Tiwari Joint Commissioner And Shri Rajesh Kumar Singh, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant is a transporter in few cement companies of Chhattisgarh. They are also to commence transportation for Shree Raipur Cement, Baloda Bazar, C.G. II. Shree Raipur Cement has moved a proposal that while transporting their cement/clinker they will provide the required diesel for transportation of the same and that the applicant need to charge them freight excluding diesel cost and hence GST will also be levied on taxable amount i.e. the amount excluding the diesel cost. III. The applicant went through certain valuation rules of GST Act, wherein it was mentioned that if the service recipient provides any input goods to service providers while rendering the service, the cost of that goods will be included in tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (b) import of services for a consideration whether or not in the course or furtherance of business; (c) the activities specified in Schedule l, made or agreed to be made without a consideration; (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II. 5.3 Section 15(2)(b) of CGST Act, 2017 stipulates as under:- Any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s Shree Raipur Cement, C.G is providing diesel to the vehicles used by the applicant to transport cement/clinker in the course of business of cement by the cement company. Diesel so provided by the service recipient to the applicant for use in trucks/ vehicles of the applicant forms an important and integral component of this business process, without which the process of supply of cement can never get materialized. 7. Thus from the above legal provisions discussed above, it gets amply clear that any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both is includi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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