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Amendment Tree

Circular No. 206/18/2023-GST - Central Tax

❱ Clarifications regarding applicability of GST on certain services.

i. Whether same line of business in case of passenger transport service and renting of motor vehicles includes leasing of motor vehicles without operators.
ii. Whether GST is applicable on reimbursement of electricity charges received by real estate companies, malls, airport operators etc. from their lessees/occupants.
iii. Whether job work for processing of Barley into Malted Barley attracts GST @ 5% as applicable to job work in relation to food and food products or 18% as applicable on job work in relation to manufacture of alcoholic liquor for human consumption.
iv. Whether District Mineral Foundations Trusts (DMFTs) set up by the State Governments are Governmental Authorities and thus eligible for the same exemptions from GST as available to any other Governmental Authority.
v. Whether supply of pure services and composite supplies by way of horticulture/horticulture works (where the value of goods constitutes not more than 25 percent of the total value of supply) made to CPWD are eligible for exemption from GST under Sr. No. 3 and 3A of Notification no 12/2017-CTR dated 28.06.2017.

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Circular No. 206/18/2023-GST F. No. CBIC-190354/195/2023-TO (TRU-II)-CBEC Government of India Ministry of Finance Department of Revenue (Tax Research Unit) ***** North Block, New Delhi Dated the 31st October, 2023 To, The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director.......