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GST is applicable on total amount including the cost of diesel i.e. on the total freight amount inclusive of the cost of diesel

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Authority for Advance Ruling —Taxability on Job Work -- The applicant is a transporter in few cement companies and is engaged in transporting Cement/Clinkers of Shree Raipur Cement, Baloda Bazaar. Pursuant to the oral agreement between the aforesaid parties, the service recipient proposed that while transporting their cement/ clinkers, diesel required would be provided by them. Applicant sought clarification as to whether diesel cost in respect of transportation is to be included or excluded while charging GST on freight amount.
Held that:- The Hon’ble Authority for Advance Ruling held that the applicant is required to charge GST 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.—Navodit Agarwal, In Re… [2019] 10 TAXLOK.COM 075 (AAR-Rajasthan)