GST applicability on services clarified: composite supply rules, pure agent treatment, job work for malt, and authority exemptions. Clarification: 'same line of business' for concessional passenger transport and renting with operator includes passenger transport and renting with operator but excludes leasing without operator; electricity bundled with renting or maintenance is a composite supply taxed as the principal supply unless supplied and billed by a supplier acting as a pure agent; job work converting barley into malt is job work in relation to food products and attracts the concessional rate for food-related job work; DMFTs set up by States qualify as Governmental Authorities for GST exemption; horticulture services to CPWD with goods value not exceeding 25% are exempt under specified state provisions.
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GST applicability on services clarified: composite supply rules, pure agent treatment, job work for malt, and authority exemptions.
Clarification: "same line of business" for concessional passenger transport and renting with operator includes passenger transport and renting with operator but excludes leasing without operator; electricity bundled with renting or maintenance is a composite supply taxed as the principal supply unless supplied and billed by a supplier acting as a pure agent; job work converting barley into malt is job work in relation to food products and attracts the concessional rate for food-related job work; DMFTs set up by States qualify as Governmental Authorities for GST exemption; horticulture services to CPWD with goods value not exceeding 25% are exempt under specified state provisions.
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