GST
TRT-2025-
AAR Telangana
Date:-03-06-22
In:-
Issue Favourable to Tax Payer ?:- 0
Order Date : 03 June 2022
Facts:
- The Applicant, M/s. The Singareni Collieries Company Limited,is entering into contracts with a host of vendors/suppliers for extraction of coal. In the process, they are procuring diesel and supplying the same to their contractors free of cost.
- They are desirous of ascertaining their liability under GST when such diesel is supplied free of cost.
Issue:
- Whether diesel would be taxable under the GST law?
Order:
- The Authorities held that the commodity ‘Diesel’ is covered under Entry 54 to the List II of the Schedule VII to the Constitution of India and therefore it is excluded from levy of GST.
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