CIRCULARS
| S.No. | Circular No. | Subject |
| 1. | Circular No.47/21/2018-GST dt.08.08.2018 | Clarifications regarding GST on moulds/dies sent free to component manufacturer, servicing of cars, maintenance of books of A/c in case of tea, coffee, Requirement of E Way bill in certain cases |
CASE LAW
|
Authority |
One liner |
|
Chattisgarh High Court Shree Jeet Transport |
Diesel filled by the service recipient Free of cost in the truck of the GTA shall be added to value of supply being rendered by the GTA. |
ADVANCE RULING
| Particulars | Crux |
|
2023(12)LCX0226(AAR) GUJARAT Tata Advanced Systems Limited |
Supply of aircrafts (goods) and maintenance (service) is a composite supply wherein the principal supply is that of aircrafts. |