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GST - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Applicability of GST - cost of the diesel incurred for running ...


Diesel Cost for DG Set in Rental Service is Additional Consideration, Attracts 18% CGST Rate.

August 9, 2021

Case Laws     GST     AAR

Applicability of GST - cost of the diesel incurred for running DG Set in the course of providing DG Rental Service - The consideration for reimbursement of expenses as cost of the diesel for running of the DG Set is nothing but the additional consideration for the renting of DG Set and attracts CGST @ 18%. - AAR

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