Case of Amitkumar Maheshbhai Gulwani, AAR Gujarat Ruling Dated 24th November 2025. The applicant proposes to purchase renewable hydrocarbon bio-diesel (Mileage Diesel), taxable at 18%, to be used as fuel in their trucks for providing outward GTA services. The AAR held that the applicant may continue paying GST under forward charge, and availing full ITC, including on bio-diesel, subject to the prescribed conditions.