TMI BlogClarifications regarding applicability of GST on certain servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... held on 7 th October, 2023 ,at New Delhi, clarification, with reference to GST levy, related to the following issues are being issued through this circular. 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 . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (SAC 9973) which attracts GST and/or compensation cess at the same rate as supply of motor vehicles by way of sale. 3. Whether GST is applicable on reimbursement of electricity charges received by real estate companies, malls, airport operators etc. from their lessees/occupants. 3.1 Doubts were raised on the applicability of GST on supply of electricity by the real estate companies, malls, airport operators etc., to their lessees or occupants. 3.2 It is clarified that whenever electricity is being supplied bundled with renting of immovable property and/or maintenance of premises, as the case may be, it forms a part of composite supply and shall be taxed accordingly. The principal supply is renting of immovable property and/or ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsumption . 4.2 Malt is a food product. It can be directly consumed as part of food preparations or can be used as an ingredient in food products and also used for manufacture of beer and alcoholic liquor for human consumption. However, irrespective of end-use, conversion of barley into malt amounts to job work in relation to food products. 4.3 It is hereby clarified that job work services in relation to manufacture of malt are covered by the entry at Sl. No. 26 (i) (f) which covers job work in relation to all food and food products falling under chapters 1 to 22 of the customs tariff irrespective of the end use of that malt and attracts 5% GST. 5. Whether District Mineral Foundations Trusts (DMFTs) set up by the State Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 28.06.2017. 6.1 Public parks in government residential colonies, government offices and other public areas are developed and maintained by CPWD. 6.2 Maintenance of community assets, urban forestry, protection of the environment and promotion of ecological aspects are functions entrusted to Panchayats and Municipalities under Article 243G and 243W read with Sr. No. 29 of 11th Schedule and Sr. No. 8 of 12th Schedule of the constitution . 6.3 Sr. No. 3 and 3A of notification No. 12/2017-CTR exempt pure services and composite supply of goods and services in which value of goods does not constitute more than 25%, that are provided to the Central Government, State Government or Union territory or local authority by way of an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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