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Diesel cost for DG Set operations in rental services subject to 18% GST as additional consideration.

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Full Text of the Document

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....Valuation - inclusion of cost of the diesel incurred for running DG Set in the Course of Providing DG Rental Service - the consideration for reimbursement of expenses, as cost of the diesel for running of the DG Set, is nothing but the additional consideration for the renting of DG Set and attracts GST @ 18% - AAR....