Clarifications regarding GST in respect of certain services.
28/2018 Dated:- 17-9-2018 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
TRADE CIRCULAR No. 28/2018 (Circular No. 34/08/2018-GST)
DATED: 17.09.2018
Subject: Clarifications regarding GST in respect of certain services
I am directed to issue clarification with regard to the following issues as approved by the Fitment Committee to the GST Council in its meeting held on 9th, 10th and 13th January 2018: –
S.No.
Issue
Clarification
1.
Whether activity of bus body building, is a supply of goods or services?
In the case of bus body building there is supply of goods and services. Thus, classif
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
pply and which element of the supply imparts that essential nature to the composite supply. Supply of retreaded tyres, where the old tyres belong to the supplier of retreaded tyres, is a supply of goods (retreaded tyres under heading 4012 of the Customs Tariff attracting GST @ 28%)
3.
(1) Whether the activities carried by DISCOMS against recovery of charges from consumers under State Electricity Act are exempt from GST?
(2) Whether the guarantee provided by State Government to state owned companies against guarantee commission, is taxable under GST?
1. Service by way of transmission or distribution of electricity by an electricity transmission or distribution utility is exempt from GST under notification No. 1136-F.T. [12/2017- ST (R)],
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =