Value Of Free Fuel Can't Be Added To Value Of Taxable Supply U/S 15 Of CGST Act: Uttarakhand HC

The Uttarakhand High Court ruled that fuel cost reimbursement is exempt from GST under the CGST Act when provided as part of Goods Transport Agency (GTA) services. The court found that the reimbursement of fuel costs is not a separate supply but part of the composite supply of GTA services. The ruling clarifies the tax treatment of fuel cost reimbursements, emphasizing that they should be considered part of the overall service provided by the GTA and thus exempt from GST.