https://www.taxtmi.com/circulars?id=67611 Input services in the same line of business are limited to transport of passengers (SAC 9964) and renting of motor vehicle with operator (SAC 9966); leasing of motor vehicles without operator (SAC 9973) is excluded. Electricity bundled with renting or maintenance forms a composite supply taxed at the principal supply rate, but electricity recovered as a pure agent on actual basis is excluded from value. Job work converting barley to malt is job work in relation to food products and attracts the concessional rate. DMFTs set up by States are Governmental Authorities eligible for exemptions. Horticulture services to CPWD with goods value 25% are exempt under the Notification. en-us Wed, 01 Nov 2023 00:00:00 +0530 Wed, 03 Jul 2024 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67611 Input services in the same line of business are limited to transport of passengers (SAC 9964) and renting of motor vehicle with operator (SAC 9966); leasing of motor vehicles without operator (SAC 9973) is excluded. Electricity bundled with renting or maintenance forms a composite supply taxed at the principal supply rate, but electricity recovered as a pure agent on actual basis is excluded from value. Job work converting barley to malt is job work in relation to food products and attracts the concessional rate. DMFTs set up by States are Governmental Authorities eligible for exemptions. Horticulture services to CPWD with goods value 25% are exempt under the Notification. Circulars GST - States Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67611