https://www.taxtmi.com/article/detailed?id=7929 The author criticises GST Circular No. 34/8/2018 for producing ambiguous, non-decisive clarifications that risk litigation: composite supply classifications should depend on principal supply and facts; PSLCs and similar privileges should not be deemed goods without proper justification; and incidental charges related to exempt electricity transmission/distribution should be treated consistently with the exempt main activity. The note urges narrower guidance, explicit legal basis for circulars, restrained use of deeming, and use of separate contracts to avoid disputes. en-us Fri, 23 Mar 2018 06:53:49 +0530 Fri, 23 Mar 2018 06:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7929 The author criticises GST Circular No. 34/8/2018 for producing ambiguous, non-decisive clarifications that risk litigation: composite supply classifications should depend on principal supply and facts; PSLCs and similar privileges should not be deemed goods without proper justification; and incidental charges related to exempt electricity transmission/distribution should be treated consistently with the exempt main activity. The note urges narrower guidance, explicit legal basis for circulars, restrained use of deeming, and use of separate contracts to avoid disputes. Articles Other Topics Fri, 23 Mar 2018 06:53:49 +0530 https://www.taxtmi.com/article/detailed?id=7929