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TMI Blog2023 (5) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... g Project, Director, Centre For Training and Research in Fin. Admin., Chakrata Road, Sudhowala, Mohanpur, Premnagar, Dehradun, Uttarakhand-248007 (herein after referred to as the "applicant") and registered with GSTIN 05MRTU02821A1DB under the CGST Act, 2017 read with the provisions of the UKGST Act, 2017. 2. In the application dated 15.03.2023, the applicant submitted that: a. M/s Uttarakhand Public Financial Management Project, is in receipt of motor vehicle hire service including fuel charges from service providers M/s Baba Tour & Travel having GSTIN 05AHJPR7888K1ZE and M/s Rajeshwari Travel having GSTIN 05AHLPR6966L1ZH. b. That in the "Terms of agreement', following conditions has been prescribed: Point no 3 says - "The rate list enclosed in Annexure I will be applicable during the period of agreement. GST and cost of diesel will be reimbursed separately." Point no 8 says - "The second party shall arrange for fuel and maintenance of vehicles deployed in service of First Party for smooth operation of the service". c. However, while submitting claim bill for a particular month, both the service providers are using two different methodologies to calculate the leviab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Gurbhagat Kaur and Sh. Rahul Kumar Jha, Authorised Representative, on behalf of the applicant appeared for personal hearing on the said date and re-iterated the submission already made in their application. Sh. Deepak Brijwal, Deputy Commissioner, Concerned Officer from the State Authority was also present during the hearing proceedings. He presented the facts and requested the authority to decide the case on merits. 7. From the record submitted by the applicant we find that applicant is registered in Uttarakhand with GSTIN bearing No. 05MRTU02821A1DB. Before proceeding in the present case, we have to first go through the submissions made by the applicant which are as under: A. M/s Uttarakhand Public Financial Management Project, receives services of motor vehicle hire service including fuel charges from service providers namely M/s Baba Tour & Travel, having GSTIN 05AHJPR7888K1ZE and M/s Rajeshwari Travel having GSTIN 05AHLPR6966L1ZH. B. Although while submitting Bills/In voices for their services, the service providers are using two different methodologies to calculate the tax payable. C. M/s Baba Tour & Travel Services, charges GST @ 5% (@ 2.5 % SGST and @ 2.5% CGST) o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nses, including commission and packing, charged by the supplier to the recipient of a supply and any amount charged for anything done by the supplier in respect of the supply of goods or services or both at the time of, or before delivery of goods or supply of services; (d) interest or late fee or penalty for delayed payment of any consideration for any supply; and (e) subsidies directly linked to the price excluding subsidies provided by the Central Government and State Governments. Explanation- For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy. (3) The value of the supply shall not include any discount which is given- (a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and (b) after the supply has been effected, if- (i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and (ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very clear that the Section 15 of the CGST Act, 2017 mandates that the value of supply shall include among other things, any other 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. We find that the provisions of the Section 15 above are very clear and in unambiguous terms it has been mandated 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. The use of words "supplier is liable to pay in relation to such supply" brings out the intent of the legislature and leaves no room for any doubt. 8.4 Further, the term supply is defined in Section 7 of the CGST Act, 2017 and as per the provisions all forms of supply of goods or agreed to be made for a consideration is a part of supply. And the term "consideration" has been defined in Section 2(31) of the CGST Act, 2017 which mandated that consideration includes any payment whether in money or otherwise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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