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of <h1>West Bengal Circular Clarifies GST on Vehicle Leasing, Property Rentals, and Job Work; Defines Exemptions for Governmental Authorities.</h1> The circular issued by the West Bengal Directorate of Commercial Taxes provides clarifications on GST applicability for certain services following the GST Council's recommendations. It addresses whether leasing of motor vehicles without operators is included in the 'same line of business' for passenger transport services, concluding it is not. It clarifies GST applicability on electricity charges bundled with property rental services, stating it forms a composite supply. Job work for processing barley into malt is subject to 5% GST as a food product. District Mineral Foundations Trusts are recognized as Governmental Authorities, eligible for GST exemptions, and horticulture services supplied to CPWD are exempt under specific conditions.
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