Clarification regarding applicability of GST on certain services

GST applicability on composite supplies: principal supply rate governs bundled electricity; pure agent actual-basis billing excluded.

Input tax credit in the same line of business is limited to passenger transport and renting with operator; leasing without operator is excluded. Electricity bundled with renting or maintenance is a composite supply taxed at the principal supply rate, while actual-basis pure agent billing for electricity is excluded from supply value. Job work converting barley to malt is classified as job work for food products and attracts the concessional job work rate. District Mineral Foundations Trusts are Governmental Authorities for exemption purposes. Horticulture services supplied to CPWD are exempt where goods do not exceed the prescribed value proportion.