sir, according to chattisgarh AAR decision , transporter is liable to pay gst on freight charges including cost of diesel , when cement company provide diesel free of cost to transporter against freight , then what is the liability on cement company against supply of diesel, because diesel purchased at concessional rate at 2℅ cst and used in thier mining process having their own motor vehicle, but when they hire vehicle for mining purpose then it is act as a supply of diesel to transporter. please explain if their is liability to pay vat on this supply of diesel in mining process.