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    <title>18% GST applicable on the cost of the diesel incurred for running generator set in the course of providing rental service</title>
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    <description>Reimbursement of diesel cost paid by the recipient for running a hired DG set is an additional consideration for the rental service and must be included in the value of supply under Section 15 of the CGST Act, because diesel is indispensable to the service, the contract combines fixed rent and variable running charges, and no separate contract or invoice for diesel exists.</description>
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      <description>Reimbursement of diesel cost paid by the recipient for running a hired DG set is an additional consideration for the rental service and must be included in the value of supply under Section 15 of the CGST Act, because diesel is indispensable to the service, the contract combines fixed rent and variable running charges, and no separate contract or invoice for diesel exists.</description>
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