GST TIP – 444

As per Circular No 34 dated 1 st March 2018, the services provided by DISCOMS such as
application fee for releasing connection of electricity, rental charges on meters, testing fee on
meters, capacitors or transformers, labor charges, charges collected for issue of duplicate bill are
considered as taxable supplies and GST is to be levied on those charges.

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GST TIP – 442

As per Circular No 34 dated 1 st March 2018, retreading of tyres is classified as composite supply
and basis on the principal supply it will be classified as supply of good or services.

GST TIP – 441

As per Circular No 34 dated 1 st March 2018, bus body building is considered as Composite
Supply and based on the contract to contract, the principal supply is to be determined and basis
on which GST will be determined as supply of goods or services.