GST applicability on services clarifies composite supply, pure agent treatment, job work rates, and governmental authority exemptions. Clarifies that same line of business for concessional passenger transport treatment includes passenger transport and renting with operator but excludes leasing without operator; electricity bundled with rent/maintenance is a composite supply taxed at the principal supply rate while separately billed electricity supplied as a pure agent is excluded from value; job work converting barley to malt is job work in relation to food products attracting the lower food rate; District Mineral Foundations Trusts are Governmental Authorities eligible for the same GST exemptions; horticulture services to CPWD with goods value not exceeding 25% are exempt.
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Provisions expressly mentioned in the judgment/order text.
GST applicability on services clarifies composite supply, pure agent treatment, job work rates, and governmental authority exemptions.
Clarifies that same line of business for concessional passenger transport treatment includes passenger transport and renting with operator but excludes leasing without operator; electricity bundled with rent/maintenance is a composite supply taxed at the principal supply rate while separately billed electricity supplied as a pure agent is excluded from value; job work converting barley to malt is job work in relation to food products attracting the lower food rate; District Mineral Foundations Trusts are Governmental Authorities eligible for the same GST exemptions; horticulture services to CPWD with goods value not exceeding 25% are exempt.
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