{"id":214308,"date":"2019-05-04T12:30:09","date_gmt":"2019-05-04T07:00:09","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=214308"},"modified":"2019-05-04T16:46:09","modified_gmt":"2019-05-04T11:16:09","slug":"chh-aar-amount-payable-by-supplier-but-incurred-by-service-recipient-is-includible-in-value-of-supply-of-goods-or-services","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/05\/04\/chh-aar-amount-payable-by-supplier-but-incurred-by-service-recipient-is-includible-in-value-of-supply-of-goods-or-services\/","title":{"rendered":"Chh AAR | Amount payable by supplier but incurred by service recipient, is includible in value of supply of goods or services"},"content":{"rendered":"

Authority for Advance Ruling, Chhattisgarh: <\/strong>The Members comprising of Kalpana Tiwari, Joint Commissioner of State Tax and Rajesh Kumar Singh, Additional Commissioner of CGST and Central Excise, held that a supplier is required to charge GST upon service recipient on the total amount including cost of diesel provided by recipient company for transportation of its goods.<\/p>\n

Applicant herein (supplier) had an agreement for transporting cement of a company named Shree Raipur Cement (service recipient). It was agreed that the diesel required for said transportation would be provided by the service recipient. The applicant sought clarification as to whether the supply of diesel by the service recipient would be included or excluded while charging GST on freight amount to be charged by the applicant.<\/p>\n

The Authority noted that in the instant case, the service recipient, i.e., cement company was providing diesel to the vehicles used by the applicant for transporting cement\/clinker in the course of business of cement by the service recipient. Diesel so provided by it to the applicant, was an important and integral component of this business process, without which the process of supply of cement could not be materialised.<\/p>\n

It was opined that as per Sections 7(1) and 15(2)(b) of the Central Goods and Services Tax Act, 2017 which define \u2018supply\u2019<\/em> and \u2018value of supply\u2019<\/em> respectively, any amount that the supplier is liable to pay in respect of supply but which has been incurred by the recipient of supply and not included in the price actually paid or payable for the goods or services or both, is includible in value of supply of goods\/ services.<\/p>\n

Thus, the applicant was required to charge GST upon Shree Raipur Cement 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.[Advance Ruling No. STC\/AAR\/10 A\/2018, In an application filed by M\/s Shri Navodit Agarwal, Order dated 26-03-2019]<\/p>\n","protected":false},"excerpt":{"rendered":"

Authority for Advance Ruling, Chhattisgarh: The Members comprising of Kalpana Tiwari, Joint Commissioner of State Tax and Rajesh Kumar Singh, Additional Commissioner <\/p>\n","protected":false},"author":8808,"featured_media":194173,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[34982,35205,3394,6241,35203,4501,35204,35206],"class_list":["post-214308","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-cement","tag-central-goods-and-services-tax-act","tag-goods","tag-gst","tag-service-recipient","tag-services","tag-supply","tag-value-of-supply"],"yoast_head":"\nChh AAR | Amount payable by supplier but incurred by service recipient, is includible in value of supply of goods or services | SCC Times<\/title>\n<meta name=\"robots\" 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Latha, Joint Commissioner held that concerning vessel support services provided to foreign vessels, the service provided falls under export of services as per provisions of the Integrated Goods and Services Tax Act, 2017 (IGST Act) as the place\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"AAR GST","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2020\/09\/gst-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":267247,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/21\/igst-ocean-freight-imports-unconstituional-indian-importers-shipping-lines-supreme-court-india-legal-research-updates-tax-law-news\/","url_meta":{"origin":214308,"position":5},"title":"IGST on Ocean Freight for imports unconstitutional; Won’t\u00a0create a level playing field but will drive Indian shipping lines out of business: Supreme Court\u00a0","author":"Prachi Bhardwaj","date":"May 21, 2022","format":false,"excerpt":"Supreme Court: In the case where the constitutionality of two Central Government notifications related to levy of Integrated Goods and Services Tax (IGST) was under scanner, the 3-judge bench of Dr. DY Chandrachud*, Surya Kant and Vikram Nath, JJ has held that since the Indian importer is liable to pay\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/IGST-on-Ocean-Freight-for-imports-unconstitutional-Wont-create-a-level-playing-field-but-will-drive-Indian-shipping-lines-out-of-business.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/IGST-on-Ocean-Freight-for-imports-unconstitutional-Wont-create-a-level-playing-field-but-will-drive-Indian-shipping-lines-out-of-business.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/IGST-on-Ocean-Freight-for-imports-unconstitutional-Wont-create-a-level-playing-field-but-will-drive-Indian-shipping-lines-out-of-business.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/IGST-on-Ocean-Freight-for-imports-unconstitutional-Wont-create-a-level-playing-field-but-will-drive-Indian-shipping-lines-out-of-business.png?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/05\/IGST-on-Ocean-Freight-for-imports-unconstitutional-Wont-create-a-level-playing-field-but-will-drive-Indian-shipping-lines-out-of-business.png?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/214308","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=214308"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/214308\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/194173"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=214308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=214308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=214308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}