<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">&lsquo;D&rsquo; is providing service to the OEM. GST is payable on the value of any supplies made by &lsquo;D&rsquo; to OEM i.e. in respect of bills raised by &lsquo;D&rsquo; on the OEM.</span></span></p>