https://www.taxtmi.com/circulars?id=69428 Clarifies that reduced-rate passenger transport and renting with operator (SAC 9964/9966) qualify as the same line of business but leasing without operator (SAC 9973) does not; electricity bundled with renting or maintenance is a composite supply taxed at the principal supply rate while electricity supplied as a pure agent and billed at actuals is excluded from value; job work converting barley into malt is job work in relation to food products and attracts 5% GST; DMFTs set up by States are Governmental Authorities and eligible for exemptions; horticulture services to CPWD with goods value 25% are exempt under Sr. No. 3/3A. en-us Wed, 08 Nov 2023 00:00:00 +0530 Mon, 16 Mar 2026 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69428 Clarifies that reduced-rate passenger transport and renting with operator (SAC 9964/9966) qualify as the same line of business but leasing without operator (SAC 9973) does not; electricity bundled with renting or maintenance is a composite supply taxed at the principal supply rate while electricity supplied as a pure agent and billed at actuals is excluded from value; job work converting barley into malt is job work in relation to food products and attracts 5% GST; DMFTs set up by States are Governmental Authorities and eligible for exemptions; horticulture services to CPWD with goods value 25% are exempt under Sr. No. 3/3A. Circulars GST - States Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69428