https://www.taxtmi.com/circulars?id=57467 Classification of composite supplies depends on identifying the principal supply; bus body building involves both goods and services and is classified case-by-case. Retreading predominately constitutes a service with rubber ancillary, but supply of retreaded tyres by the supplier using its own old tyres is a supply of goods. Transmission or distribution of electricity by utilities is exempt, while other DISCOM services to consumers are taxable. Government guarantees to businesses for loans, including guarantee commission, are taxable. The circular is effective from the stated commencement date. en-us Mon, 17 Sep 2018 00:00:00 +0530 Fri, 28 Sep 2018 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57467 Classification of composite supplies depends on identifying the principal supply; bus body building involves both goods and services and is classified case-by-case. Retreading predominately constitutes a service with rubber ancillary, but supply of retreaded tyres by the supplier using its own old tyres is a supply of goods. Transmission or distribution of electricity by utilities is exempt, while other DISCOM services to consumers are taxable. Government guarantees to businesses for loans, including guarantee commission, are taxable. The circular is effective from the stated commencement date. Circulars GST - States Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57467