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TMI BlogClarifications regarding GST in respect of certain services.X X X X Extracts X X X X X X X X Extracts X X X X ..... cation with regard to the following issues as approved by the Fitment Committee to the GST Council in its meeting held on 9th, 10th and 13th January 2018: - S.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 serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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. (1) Whether 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 com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions against consideration in any form including Guarantee Commission is taxable. 2. Difficulty, if any, in the implementation of this circular should be brought to the notice of the Commissioner. 3. This Circular shall be deemed to have come into force with effect from 01.03.2018. Sd/- SMARAKI MAHAPATRA Commissioner, State Tax, West Bengal Date: 18.09.2018 Memo. No. 388 CT/PRO 3C/PRO/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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