Clarifications regarding GST in respect of certain services.

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..... I am directed to issue clarification 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? .....

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..... imary question that should be asked is what is the essential nature of the composite supply and which element of the supply imparts that essential nature to the composite supply. Supply of 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. .....

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..... vice lines; v. charges for duplicate bill; provided by DISCOMS to consumer are taxable. 2. The service provided by Central Government/State Government to any business entity including PSUs by way of guaranteeing the loans taken by them from financial institutions against consideration in any form including Guarantee Commission is taxable. 2. Difficulty, if any, i .....

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