Clarifications regarding applicability of GST on certain services

GST on composite supply and pure agent treatment clarified; principal supply governs rate and specific exclusions affirmed.

Clarifies that input tax credit for the 'same line of business' covers passenger transport and renting with operator but excludes leasing without operator; electricity bundled with rent or maintenance is a composite supply taxed at the principal supply rate, while electricity supplied and charged as a pure agent is excluded from value; job work converting barley into malt is treated as job work in relation to food products and attracts the food-product job work rate; District Mineral Foundations Trusts are Governmental Authorities eligible for government exemptions; horticulture services to CPWD with goods not exceeding 25% value qualify for notification-based exemption.