DG Rental Service – GST Applicable on Cost of diesel for running DG Set

In re Goodwill Auto’s (GST AAR Karnataka)

GST applicability of cost of the diesel incurred for running DG Set in the course of providing DG Rental Service?

The cost of the diesel incurred for running DG Set in the course of providing DG Rental Service is nothing but additional consideration for the supply of DG Set on rent as per section 15 of the CGST/KGST Act and hence attracts CGST @9% and KGST @ 9%.

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