Deciphering the GST Framework: Key Clarifications on (1) Passenger Transport and Motor Vehicle Renting Services (2) Reimbursement of Electricity Charges (3) Job Work on Barley Processing and (4) exemption from GST for DMFTs and CPWD

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..... - Circulars - FAQ - Dated:- 16-1-2024 - Circular No. Circular No. 206/18-HGST/2023/GST-II - Dated: 9-11-2023 - Clarifications regarding applicability of GST on certain services The document titled GST - States - Haryana SGST - Circular No. 206/18-HGST/2023/GST-II dated - 09 November 2023 provides clarifications regarding the applicability of GST on certain services in Haryana, India. Thi .....

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..... ectricity charges reimbursed by real estate companies, malls, airport operators, etc., to their lessees or occupants. The circular explains that electricity supply bundled with renting of immovable property and/or maintenance of premises forms a part of composite supply and shall be taxed accordingly. However, in cases where the electricity is supplied as a pure agent, it will not form part of the .....

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..... This section clarifies whether the supply of pure services and composite supplies by way of horticulture/horticulture works made to CPWD are eligible for exemption from GST. The circular affirms that such supplies are indeed exempt from GST under specified conditions. These clarifications are crucial for understanding the GST framework's application in different scenarios and are espec .....

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