Composite supply classification: principal supply determines GST treatment; electricity transmission exempt while other DISCOM services taxable. Classification of composite supplies depends on identifying the principal supply; bus body building involves both goods and services and is classified case-by-case. Retreading predominately constitutes a service with rubber ancillary, but supply of retreaded tyres by the supplier using its own old tyres is a supply of goods. Transmission or distribution of electricity by utilities is exempt, while other DISCOM services to consumers are taxable. Government guarantees to businesses for loans, including guarantee commission, are taxable. The circular is effective from the stated commencement date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Composite supply classification: principal supply determines GST treatment; electricity transmission exempt while other DISCOM services taxable.
Classification of composite supplies depends on identifying the principal supply; bus body building involves both goods and services and is classified case-by-case. Retreading predominately constitutes a service with rubber ancillary, but supply of retreaded tyres by the supplier using its own old tyres is a supply of goods. Transmission or distribution of electricity by utilities is exempt, while other DISCOM services to consumers are taxable. Government guarantees to businesses for loans, including guarantee commission, are taxable. The circular is effective from the stated commencement date.
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