Clarifications provided on applicability of GST: 1) Leasing of ...

Circular: 1) Car leasing sans operator not 'same line'. 2) Electricity reimbursed by lessees taxable. 3) Malted barley job work 5% GST. 4) District Mineral Trusts exempt. 5) CPWD landscaping exempt.

Circulars GST - States

July 4, 2024

Clarifications provided on applicability of GST: 1) Leasing of motor vehicles without operators not included in 'same line of business' for passenger transport services, attracting higher GST rate. 2) Electricity charges reimbursed by lessees/occupants to real estate companies/malls taxable as part of composite supply of renting/maintenance services, except when charged on pure agent basis. 3) Job work for processing barley into malted barley attracts 5% GST as food product, irrespective of end-use. 4) District Mineral Foundation Trusts set up by state governments are governmental authorities eligible for GST exemptions. 5) Horticulture/landscaping services provided to CPWD for public parks/areas exempt from GST under specified notification.

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Clarifications provided on applicability of GST: 1) Leasing of ...

Circular: 1) Car leasing sans operator not 'same line'. 2) Electricity reimbursed by lessees taxable. 3) Malted barley job work 5% GST. 4) District Mineral Trusts exempt. 5) CPWD landscaping exempt.

Circulars GST - States

July 4, 2024

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