https://www.taxtmi.com/circulars?id=67157 The circular limits same line of business to passenger transport and renting with operator, excludes leasing without operator; treats electricity bundled with rent/maintenance as a composite supply taxed according to the principal supply unless recovered as a pure agent; classifies job work converting barley to malt as job work in relation to food products attracting the food job work rate; recognises DMFTs as Governmental Authorities eligible for exemptions; and confirms horticulture services to CPWD with goods 25% qualify for exemption. en-us Fri, 02 Feb 2024 00:00:00 +0530 Mon, 05 Feb 2024 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67157 The circular limits same line of business to passenger transport and renting with operator, excludes leasing without operator; treats electricity bundled with rent/maintenance as a composite supply taxed according to the principal supply unless recovered as a pure agent; classifies job work converting barley to malt as job work in relation to food products attracting the food job work rate; recognises DMFTs as Governmental Authorities eligible for exemptions; and confirms horticulture services to CPWD with goods 25% qualify for exemption. Circulars GST - States Fri, 02 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67157