Classification of composite supplies: principal supply governs GST treatment; DISCOM non-transmission services taxable, PSLCs taxable. Classification of composite supplies depends on identifying the principal supply; bus body building combines goods and services and is classified accordingly. Retreading is predominantly a service though sale of retreaded tyres by the retreader is a supply of goods. PSLCs are taxable as tradeable goods with GST admissible as input tax credit. Transmission and distribution of electricity by utilities are exempt, while other DISCOM services to consumers are taxable. Government guarantees to businesses for consideration are taxable services.
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.
Classification of composite supplies: principal supply governs GST treatment; DISCOM non-transmission services taxable, PSLCs taxable.
Classification of composite supplies depends on identifying the principal supply; bus body building combines goods and services and is classified accordingly. Retreading is predominantly a service though sale of retreaded tyres by the retreader is a supply of goods. PSLCs are taxable as tradeable goods with GST admissible as input tax credit. Transmission and distribution of electricity by utilities are exempt, while other DISCOM services to consumers are taxable. Government guarantees to businesses for consideration are taxable services.
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