CIRCULAR NO. 206/18/2023-GST [F.NO. CBIC-190354/195/2023-TO … SECTION 9 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 – LEVY AND COLLECTION -CLARIFICATIONS REGARDING APPLICABILITY OF GST ON CERTAIN SERVICES

CIRCULAR NO. 206/18/2023-GST [F.NO. CBIC-190354/195/2023-TO (TRU-II)-CBEC], DATED 31-10-2023Based on the recommendations of the GST Council in its 52nd meeting held on 7th October, 2023 ,at New Delhi, clarification, with reference to GST levy, related to the following issues are being issued through this circular. i. Whether ‘same line of business’ in case of passenger transport service and renting of motor vehicles includes leasing of motor vehicles without operators. ii. Whether GST is applicable on reimbursement of electricity charges received by real estate companies, malls, airport...

Become a Premium member. If you are already a Premium member, please login here to access the full content.