In M/s. Goodwill Auto’s [Advance Ruling No. KAR ADRG 44/2021 decided on July 30, 2021], M/s. Goodwill Auto’s (Applicant) has sought an advance ruling on applicability of Goods and Services Tax (GST) on cost of the diesel incurred in the form of reimbursements for running Diesel Generator (DG) Set in the course of providing DG Rental Service
The question arose when a client of the Applicant refused to pay GST citing that diesel is a non GST good hence not liable to tax under Section 9 of the Central Goods and Services Tax Act, 2017 (CGST Act) and Karnataka Goods and Services Tax Act, 2017 (KGST Act).
Source Taxguru
Latest Posts in "India"
- Tripura HC: ITC Cannot Be Denied to Bona Fide Purchaser for Supplier’s Tax Default
- Ready-to-Drink Non-Alcoholic Beverages Like Mojito to Attract 40% GST, Rules WB AAR
- Bombay HC: Assignment of Long-Term Industrial Leasehold Rights Not Taxable as ‘Supply’ Under GST
- ITC Not Allowed on Mall Construction for Leasing, Rules Tamil Nadu AAR under GST Law
- Section 74 Cannot Be Invoked for GST Return Mismatches Without Evidence of Fraud or Suppression
