https://www.taxtmi.com/circulars?id=66963 Input tax credit in the same line of business is limited to passenger transport and renting with operator; leasing without operator is excluded. Electricity bundled with renting or maintenance is a composite supply taxed at the principal supply rate, while actual-basis pure agent billing for electricity is excluded from supply value. Job work converting barley to malt is classified as job work for food products and attracts the concessional job work rate. District Mineral Foundations Trusts are Governmental Authorities for exemption purposes. Horticulture services supplied to CPWD are exempt where goods do not exceed the prescribed value proportion. en-us Fri, 10 Nov 2023 00:00:00 +0530 Thu, 16 Nov 2023 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66963 Input tax credit in the same line of business is limited to passenger transport and renting with operator; leasing without operator is excluded. Electricity bundled with renting or maintenance is a composite supply taxed at the principal supply rate, while actual-basis pure agent billing for electricity is excluded from supply value. Job work converting barley to malt is classified as job work for food products and attracts the concessional job work rate. District Mineral Foundations Trusts are Governmental Authorities for exemption purposes. Horticulture services supplied to CPWD are exempt where goods do not exceed the prescribed value proportion. Circulars GST - States Fri, 10 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66963