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    <title>2021 (8) TMI 355 - AUTHORITY FOR ADVANCE RULINGS, KARNATAKA</title>
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    <description>The ruling determined that the diesel cost incurred for running DG Sets in providing rental services constitutes additional consideration for the supply of DG Sets on rent, attracting CGST and KGST at 9%. The reimbursement of diesel costs was deemed part of the consideration for the services provided, subject to taxation at a lower rate compared to the initial tax payment on leasing charges.</description>
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      <description>The ruling determined that the diesel cost incurred for running DG Sets in providing rental services constitutes additional consideration for the supply of DG Sets on rent, attracting CGST and KGST at 9%. The reimbursement of diesel costs was deemed part of the consideration for the services provided, subject to taxation at a lower rate compared to the initial tax payment on leasing charges.</description>
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