Clarifications regarding GST in respect of certain services

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....Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarifications regarding GST in respect of certain services I am directed to issue clarification with regard to the following issues as approved by the Fitment Committee to the GST Council in its meeting held on....

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.... keeping in view the nature of the supply involved. Value may be one of the guiding factors in this determination, but not the sole factor. The primary question that should be asked is what is the essential nature of the composite supply and which element of the supply imparts that essential nature to the composite supply. Supply of retreaded tyres, where the old tyres belong to the suppl....

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....e as goods at standard rate of 18% under the residuary S. No. 453 of Schedule III of notification No. 1/2017-Central Tax(Rate). GST payable on the certificates would be available as ITC to the bank buying the certificates. Note: Modified vide Circular No. 46/20/2018-GST dated 06-06-2018 as: "7. Accordingly, in modification of S.No. 3 of Circular No. 34/8/2018- GST dated 01.0....

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....tion No. 12/2017- CT (R), Sl. No. 25. The other services such as, - i. Application fee for releasing connection of electricity; ii. Rental Charges against metering equipment; iii. Testing fee for meters/ transformers, capacitors etc.; iv. Labour charges from customers for shifting of meters or shifting of service lines; v. charges for duplicate bill; ....