TMI BlogClarifications regarding GST in respect of certain services.X X X X Extracts X X X X X X X X Extracts X X X X ..... (South Zone, North Zone, Central Zone), Shimla, Palampur, Mandi, H.P. 2. The Joint Commissioner of State Taxes and Excise, Flying Squad, (Central Zone, North Zone, South Zone), Una, Palampur, Parwanoo, H.P. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pend on which supply is the principal supply which may be determined on the basis of facts and circumstances of each case. 2. Whether retreading of tyres is a supply of goods or services? In retreading of tyres, which is a composite supply, the pre-dominant element is the process of retreading which is a supply of service. Rubb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not taxable? In Reserve Bank of India FAQ on PSLC, it has been mentioned that PSLC may be construed to be in the nature of goods, dealing in which has been notified as a permissible activity under section 6(1) of the Banking Regulation Act, 1949 vide Government of India notification dated 4th February, 2016. PSLC are not securities. PSLC are akin to freely tradeable duty scr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25. The other services such as, - i. Application fee for releasing connection of electricity; ii. Rental Charges against metering equipment; iii. Testing fee for meters/ transformers, capacitors etc.; iv. Labour charges from customers for shifting of meters or shifting of service lines; v. charges for duplicate bill; ..... X X X X Extracts X X X X X X X X Extracts X X X X
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