Classification/Tariff/Taxability of Services

  1. Electricity Charges Collected will not be included in the Value of taxable Service – Pure Agency satisfied – AAR Gujarat
  2. Hire charges for Temporary transfer of right to use LED & LCD Screen, Live Telecast Equipment, Cameras, etc. to Central, State Govt. etc. is not Pure Service to claim exemption – AAR Gujarat
  3. Amount recovered from Employees towards Third Party Canteen Charges is “Outward Supply” and is chargeable to GST – AAR Gujarat
  4. Supply of Soft Drinks at a restaurant is a Supply of Service; Supply of Free meals to Employees in an own Hotel is taxable at 18% – AAR Tamilnadu