GST applicability: clarifications on input tax credit, composite supplies, job work rates, and governmental exemptions. Input tax credit in the same line of business is confined to passenger transport and renting with operator; leasing without operator is excluded and taxed like vehicle sale. Electricity bundled with renting or maintenance is a composite supply taxed at the principal supply rate, whereas bona fide pure agent reimbursements billed on actuals are excluded from value. Job work converting barley to malt attracts the lower job work rate for food products. State-set DMFTs are governmental authorities eligible for exemptions. Horticulture services to CPWD with goods 25% qualify for exemption under the specified notification.
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.
GST applicability: clarifications on input tax credit, composite supplies, job work rates, and governmental exemptions.
Input tax credit in the same line of business is confined to passenger transport and renting with operator; leasing without operator is excluded and taxed like vehicle sale. Electricity bundled with renting or maintenance is a composite supply taxed at the principal supply rate, whereas bona fide pure agent reimbursements billed on actuals are excluded from value. Job work converting barley to malt attracts the lower job work rate for food products. State-set DMFTs are governmental authorities eligible for exemptions. Horticulture services to CPWD with goods 25% qualify for exemption under the specified notification.
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