In point number 2, you're correct to focus on the **generator part** for the GST calculation. Here's a clarification:
- **The main supply is the hiring of the generators**, which is a taxable supply, and therefore GST should be levied on the **rental value of the generators**.
- The **₹1,000 per generator transportation cost** should be evaluated separately. In some cases, transportation of goods could be exempt or taxable, depending on the circumstances and applicable GST provisions.
To sum it up:
- **GST is applicable to the rental value of the generators** (₹2,50,000) but may not apply to the transportation cost unless it falls under taxable services.
If the transportation is exempt, you would only apply GST on the **rental amount for the generators**.
Let me know if you'd like further assistance with the calculations!
