Clarifications regarding GST in respect of certain services.

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..... ain services SR.No. Issue Clarification 1. Whether activity of bus body building, is a supply of goods or services? In the case of bus body building there is supply of goods and services. Thus, classification of this composite supply, as goods or service would depend on which supply is the .....

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..... y. Supply of retreaded tyres, where the old tyres belong to the supplier of retreaded tyres, is a supply of goods (retreaded tyres under heading 4012 of the Customs Tariff attracting GST @ 28%) 3. Whether Priority Sector Lending Certificates (PSLCs) are outside the purview of GST and therefore not taxable? In Reserve Bank of India FAQ on P .....

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..... er the activities carried by DISCOMS against recovery of charges from consumers under State Electricity Act are exempt from GST? (2) Whether the guarantee provided by State Government to state owned companies against guarantee commission, is taxable under (1) Service by way of transmission or distribution of electricity by an electricity transmission or distribution utility is .....

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..... ementation of this circular may be brought to the notice of the undersigned. (Dipak M. Bandekar) Commissioner of State Tax Note : Similar Notification is also issued under the Central Goods and Services Act, 2017 by Tax Research Unit, Department of Revenue, Ministry of Finance, GOI, New Delhi vide Circular No. 34/8/2018-GST dated 1st March, 2018. - Circular - Trade Notice - Public .....

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