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Treatment of fleet card sale of petrol/diesel

This query is : Resolved 

05 September 2019 What shall be treatment of sale through Fleet Card provide by Indian Oil corporation in account books of petrol pump? whether it should be billed to Indian Oil Corporation or to the Fleet Card Holder for both income tax and GST point of view.
IOCL makes payment on behalf of fleet card holder. Should this sale be credited in IOCL A/c

05 September 2019 who pays for fleet card? IOC or the concerned card company?
Petrol pumps are out of GST



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