CBIC Issues Clarifications on GST Applicability for Certain Services

• The CBIC has issued clarifications regarding the applicability of GST on certain services.
• The clarifications are based on the recommendations of the GST Council in its 52nd meeting.
• The issues clarified include the applicability of GST on leasing of motor vehicles without operators, reimbursement of electricity charges, job work for processing of barley into malt, and the eligibility of District Mineral Foundations Trusts for GST exemptions.
• The clarifications state that leasing of motor vehicles without operators attracts GST, electricity charges bundled with renting of immovable property are taxable, job work for processing barley into malt attracts 5% GST, and DMFTs are eligible for GST exemptions.
• The clarifications also state that supply of pure services and composite supplies by way of horticulture/horticulture works to CPWD are eligible for exemption from GST.

Source: a2ztaxcorp.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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