https://www.taxtmi.com/article/detailed?id=8051 State advance rulings under GST clarify supply classification and taxability: solar power plant contracts involving engineering, procurement and commissioning are works contracts; electricity generated from fuel supplied by another is manufacture and a supply of goods; private coaching without recognized curriculum is taxable; UPS with battery sold together is a mixed supply; municipal reinstatement charges and employer canteen recoveries attract GST as supplies; a person exclusively making wholly exempt supplies is not required to register, subject to reverse charge exceptions. en-us Thu, 05 Jul 2018 12:12:39 +0530 Thu, 05 Jul 2018 12:12:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8051 State advance rulings under GST clarify supply classification and taxability: solar power plant contracts involving engineering, procurement and commissioning are works contracts; electricity generated from fuel supplied by another is manufacture and a supply of goods; private coaching without recognized curriculum is taxable; UPS with battery sold together is a mixed supply; municipal reinstatement charges and employer canteen recoveries attract GST as supplies; a person exclusively making wholly exempt supplies is not required to register, subject to reverse charge exceptions. Articles Goods and Services Tax - GST Thu, 05 Jul 2018 12:12:39 +0530 https://www.taxtmi.com/article/detailed?id=8051