If the supplier GTA gives service to someone in which the diesel is being filled by the service provider and gives some consideration to GTA.
In such a case, GTA will have to pay the total of the bill with Diesel + Consideration and in such case, all the bills including RCM diesel will have to be paid on the amount, not the amount of diesel.
Because according to Sec 15 (2) the value of diesel will also be considered and it will be included in the valuation.