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Part-137-One Pager Snapshot to Cases on Section 2(31), 7, 9, 15(2)(b) and 67 of CGST Act, 2017

-Cash cannot be seized U/Sec 67 since it does not form part of stock in trade.

-Since provision of Fuel is an integral part of the services of GTA, therefore even if the same is to be provided by the recipient as per agreement, still it will be included in the value of supply by virtue of provisions of Section 15(2)(b) of CGST Act.