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GST - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Scope of supply - charging of battery - activity of supply of ...

GST

July 21, 2023

Scope of supply - charging of battery - activity of supply of electrical energy - The charging of electric battery is an activity amounting to supply service, i.e., ‘Battery Charging Service’ for motors. - The ‘supply of electrical energy’ and ‘service charges’ together are to be treated as ‘supply of service’. - Liable to GST @18% - AAR

 

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