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of <h1>Gujarat clarifies GST: Motor vehicle leasing, electricity charges, and more; exemptions for specific trusts and horticulture services.</h1> The circular issued by the Chief Commissioner of State Tax, Gujarat, provides clarifications on the applicability of GST on certain services following recommendations from the GST Council's 52nd meeting. Key points include: leasing motor vehicles without operators does not fall under the 'same line of business' for GST purposes; reimbursement of electricity charges bundled with property rental is a composite supply subject to GST; job work converting barley into malt is taxed at 5% GST; District Mineral Foundations Trusts qualify as Governmental Authorities for GST exemptions; and horticulture services supplied to CPWD are exempt from GST if goods constitute no more than 25% of the total supply value.
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