https://www.taxtmi.com/circulars?id=66957 Input tax credit under the same line of business covers passenger transport (SAC 9964) and renting with operator (SAC 9966) but excludes leasing without operator (SAC 9973). Electricity bundled with renting/maintenance is a composite supply taxed as the principal supply, while electricity charged as a pure agent is excluded from value. Job work converting barley to malt is job work in relation to food and food products. DMFTs are Governmental Authorities. Horticulture services to CPWD with goods 25% qualify for exemption. en-us Wed, 01 Nov 2023 00:00:00 +0530 Thu, 09 Nov 2023 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66957 Input tax credit under the same line of business covers passenger transport (SAC 9964) and renting with operator (SAC 9966) but excludes leasing without operator (SAC 9973). Electricity bundled with renting/maintenance is a composite supply taxed as the principal supply, while electricity charged as a pure agent is excluded from value. Job work converting barley to malt is job work in relation to food and food products. DMFTs are Governmental Authorities. Horticulture services to CPWD with goods 25% qualify for exemption. Circulars GST - States Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66957