https://www.taxtmi.com/circulars?id=68678 The CBIC circular is applied mutatis mutandis under the DGST Act, 2017 to clarify GST treatment: leasing of motor vehicles without operator is excluded from "same line of business" and treated like sale of motor vehicles; electricity bundled with renting/maintenance is a composite supply taxed at the principal supply rate, while pure agent or actual reimbursement is excluded from value; job work converting barley to malt is job work in relation to food products and attracts the lower job work rate; DMFTs set up by States are Governmental Authorities eligible for exemptions; and horticulture services to CPWD with goods value not exceeding 25% are exempt under the notification. en-us Mon, 26 Feb 2024 00:00:00 +0530 Fri, 27 Jun 2025 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68678 The CBIC circular is applied mutatis mutandis under the DGST Act, 2017 to clarify GST treatment: leasing of motor vehicles without operator is excluded from "same line of business" and treated like sale of motor vehicles; electricity bundled with renting/maintenance is a composite supply taxed at the principal supply rate, while pure agent or actual reimbursement is excluded from value; job work converting barley to malt is job work in relation to food products and attracts the lower job work rate; DMFTs set up by States are Governmental Authorities eligible for exemptions; and horticulture services to CPWD with goods value not exceeding 25% are exempt under the notification. Circulars GST - States Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68678