https://www.taxtmi.com/article/detailed?id=8078 Advance rulings clarify GST treatment across supply characterisation, place of supply, taxability of municipal reinstatement charges, registration liability, catering service rates, and tariff classification. UPS plus battery sold together was held a mixed supply; recruitment services acting as a representative do not qualify as export of services and have place of supply in India; street reinstatement charges are taxable; exclusively exempt suppliers need not register unless reverse charge applies; industrial canteen services supplied off provider premises are outdoor catering taxable at 18%; tariff headings must be read by chapter material, placing engineered quartz under agglomerated stone codes. en-us Mon, 23 Jul 2018 08:19:24 +0530 Mon, 23 Jul 2018 08:19:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8078 Advance rulings clarify GST treatment across supply characterisation, place of supply, taxability of municipal reinstatement charges, registration liability, catering service rates, and tariff classification. UPS plus battery sold together was held a mixed supply; recruitment services acting as a representative do not qualify as export of services and have place of supply in India; street reinstatement charges are taxable; exclusively exempt suppliers need not register unless reverse charge applies; industrial canteen services supplied off provider premises are outdoor catering taxable at 18%; tariff headings must be read by chapter material, placing engineered quartz under agglomerated stone codes. Articles Goods and Services Tax - GST Mon, 23 Jul 2018 08:19:24 +0530 https://www.taxtmi.com/article/detailed?id=8078