GST Updates: Vehicle Leasing, Electricity Charges, Barley Processing, Mineral Trusts, and Landscaping Services Explained.
Circulars
GST – States
Clarifications provided on applicability of GST: 1) Leasing of motor vehicles without operators not included in 'same line of business' for passenger transport services, attracting higher GST rate. 2) Electricity charges reimbursed by lessees/occupants to real estate companies/malls taxable as part of composite supply of renting/maintenance ser
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