Quantification of GST / Valuation of supply - GST on whole ...
May 26, 2023
Case Laws GST AAR
Quantification of GST / Valuation of supply - GST on whole amount of bill (monthly rental + night charges + fuel on mileage basis) or only on monthly rental (excluding night charges + fuel on mileage basis)? - All the consideration including reimbursement of any kind shall form part of value of supply in view of Section 15 of the CGST Act, 2017 - the service provider has to charge GST on the whole amount of bill which in the instant case is monthly rental plus night charges and fuel on mileage basis. - AAR
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