GST on composite supplies: principal supply governs tax; electricity ancillary to rent is taxed at the rent rate. The circular limits same line of business to passenger transport and renting with operator, excludes leasing without operator; treats electricity bundled with rent/maintenance as a composite supply taxed according to the principal supply unless recovered as a pure agent; classifies job work converting barley to malt as job work in relation to food products attracting the food job work rate; recognises DMFTs as Governmental Authorities eligible for exemptions; and confirms horticulture services to CPWD with goods 25% qualify for exemption.
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 on composite supplies: principal supply governs tax; electricity ancillary to rent is taxed at the rent rate.
The circular limits same line of business to passenger transport and renting with operator, excludes leasing without operator; treats electricity bundled with rent/maintenance as a composite supply taxed according to the principal supply unless recovered as a pure agent; classifies job work converting barley to malt as job work in relation to food products attracting the food job work rate; recognises DMFTs as Governmental Authorities eligible for exemptions; and confirms horticulture services to CPWD with goods 25% qualify for exemption.
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