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of <h1>Delhi Tax Department clarifies GST rules on transport services, electricity charges, food processing, and government exemptions</h1> The Delhi State Tax Department issued a circular adopting the Central Board of Indirect Taxes and Customs circular regarding GST applicability on various services. Key clarifications include: passenger transport and motor vehicle renting services exclude leasing without operators from same line of business; electricity charges by real estate companies to lessees constitute composite supply taxed at property rental rates unless supplied as pure agent; barley to malt conversion attracts 5% GST as food processing regardless of end use; District Mineral Foundation Trusts qualify as governmental authorities eligible for GST exemptions; horticulture services to government agencies are exempt from GST under constitutional provisions.
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