CIRCULARS
| Circular No. | Subject |
| Circular No. 234/28/2024-GST dt. 11.10.2024 [Para 6] |
Clarifications regarding applicability of GST on certain services. |
| Circular No. 118/37/2019-GST dt. 11.10.2019 |
Clarification regarding determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry |
| Circular No. 34/8/2018-GST dt.01.03.2018 |
Clarifications regarding GST in respect of certain services like activity of bus body building, retreading of tyres etc. |
| Circular No. 11/11/2017-GST dt.20.10.2017 |
Clarification on taxability of printing contracts |
CASE LAW
|
Particulars |
One liner |
|
2021(02)LCX0050 Rajasthan high court Jodhpur Vidyut Vitran Nigam Ltd |
Para 4(1) of circular No.34/8/2018 is struck down to the extent of Chipping out some services out of the complete exempt package (transmission and distribution of electricity) and treating them to be taxable is violative of Section 8 CGST Act |
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. |
|
Maharashtra Puranik Builders Ltd |
1. Other Chargesť
received will not be treated as consideration for construction services
of the Company and is not classified under SAC 9954 along with the main
residential construction services. The other charges will be treated as consideration received against supply of independent service (s) of the respective heads. 2. The applicable rate of GST on the Other Charges would be as per the SAC prescribed under Notification No.11/2017 CT (R) dated 28.6.2017and are liable to GST @ 18%. Further, the applicant has to pay GST on the entire consideration received as other charges, without any abatement. |
|
Telangana SHV Energy Private Limited |
1. Sale of LPG,
Collection of Take or Pay Charges for not lifting minimum assured
quantity and rental charges for supplier gas system installed at the
customer premises do not form a composite supply. 2. Does not arise in view of the above. |
|
2020(02)LCX0178(AAAR) Karnataka Volvo-Eicher Commercial Vehicles Ltd |
Repair and servicing of Volvo vehicles for Indian customers during the warranty period is an activity amounting to a composite supply of goods and service for Volvo Sweden with the principle supply being a supply of service. |