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GST Applies to Machines in RRC/PRC Models; Reagents as Separate Supply Taxed at 18% GST Rate.

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....Levy of GST - machines given to the customers under RRC/PRC models - The supply of reagents along with the machine rental services in both RRC and PRC contract is a separate supply independent of machine rental services supplied, if any - Taxable @18% of GST....