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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 ..... 2023 based on the recommendations of the GST Council. Hence, following pari materia circular is issued. 2. Based on the recommendations of the GST Council in its 52nd meeting held on 7th 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ished in Tamil Nadu Government Extra ordinary Notification No. II(2)/CTR/532(d-14)/2017 dated June 29, 2017 [Issue No. 202] means "service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle". 3.3 It is hereby clarified that input services in the same line of business include transport of passengers (SAC 9964) or renting of motor vehicle with operator (SAC 9966) and not leasing of motor vehicles without operator (SAC 9973) which attracts GST and/or compensation cess at the same rate as supply of motor vehicles by way of sale. 4. Whether GST is applicable on reimbursement of electricity charges received by real estate companies, malls, airport operators, etc., from their lessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on "job work in relation to manufacture of alcoholic liquor for human consumption". 5.1 References have been received to clarify whether services by way of job work for conversion of barley into malt attracts GST at 5% prescribed for "job work in relation to all food and food products falling under Chapters 1 to 22 of the customs tariff" or at the rate of 18% prescribed for "services by way of job work in relation to manufacture of alcoholic liquor for human consumption". 5.2 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 barle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State Governments are Governmental Authorities and thus eligible for the same exemptions from GST as available to any other Governmental Authority. 7. Whether supply of pure services and composite supplies by way of horticulture/horticulture works (where the value of goods constitutes not more than 25 per cent of the total value of supply) made to CPWD are eligible for exemption from GST under Sr. Nos. 3 and 3A of G. O. (Ms) No.73, Commercial Taxes and Registration Department dated June 29, 2017 published in Tamil Nadu Government Gazette Extraordinary Notification No. II(2)/CTR/532(d-15)/2017 dated June 29, 2017 [Issue No. 202] . 7.1 Public parks in Government residential colonies, Government offices and other public areas are developed a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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