The AAR, Uttarakhand in the matter of M/s Tara Genset Engineers (Regd.) [Advance Ruling No. 11/2022-23 dated October 31, 2022] has ruled that reimbursement of expenses as cost of diesel for running of Diesel Generator (“DG”) set is an additional consideration for renting of DG and is required to be included in value of supply, which will attract 18% Goods and Services Tax (“GST”) under the provisions of the Central Goods and Services Tax Act, 2017 (“the CGST Act”).
Source a2ztaxcorp
