GST applicability on services clarified: composite supply treatment, job work for malt, DMFTs and exemption scope affirmed nationwide. Input services in the same line of business are limited to transport of passengers (SAC 9964) and renting of motor vehicle with operator (SAC 9966); leasing of motor vehicles without operator (SAC 9973) is excluded. Electricity bundled with renting or maintenance forms a composite supply taxed at the principal supply rate, but electricity recovered as a pure agent on actual basis is excluded from value. Job work converting barley to malt is job work in relation to food products and attracts the concessional rate. DMFTs set up by States are Governmental Authorities eligible for exemptions. Horticulture services to CPWD with goods value 25% are exempt under the 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 on services clarified: composite supply treatment, job work for malt, DMFTs and exemption scope affirmed nationwide.
Input services in the same line of business are limited to transport of passengers (SAC 9964) and renting of motor vehicle with operator (SAC 9966); leasing of motor vehicles without operator (SAC 9973) is excluded. Electricity bundled with renting or maintenance forms a composite supply taxed at the principal supply rate, but electricity recovered as a pure agent on actual basis is excluded from value. Job work converting barley to malt is job work in relation to food products and attracts the concessional rate. DMFTs set up by States are Governmental Authorities eligible for exemptions. Horticulture services to CPWD with goods value 25% are exempt under the Notification.
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