Return under gst for service provider

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Rajiv (Querist)
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14 July 2017 SIR,
ONE OF MY FRIEND IS SERVICE PROVIDER OF BUS FACILITY PROVIDE IN A COMPANY. SIR HE ALSO PROVIDE GTA SERVICE.SIR HE CHARGE 18@ GST ON BUS SERVICE PROVIDE AND IN GTA SERVICE RECEIVER ARE PAYING GST @ 5%.. SIR MY QUESTION IS THIS THAT WHICH RETURN HE WILL FILL UNDER GST ????/

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 July 2017 Bus service only 5% GST applicable. Same return applicable for goods has to be filed for services also.

Rajiv

Rajiv (Querist)
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14 July 2017 SIR 5% WITH NO ITC ON MOTOR CAB BUT SIR BUS IS NOT MOTOR CAB. SO I THINK IN THAT CASE 18% WILL BE ADDED BY SERVICE PROVIDER.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 July 2017 Petrol and diesel is outside the purview of GST hence 5% gst is charged on such services. See the gst rate schedule for services.
7.
Transport of passengers, by-
(i) Air conditioned contract/stage carriage other than motorcab;
(ii) a radio taxi.
5%
No ITC

Rajiv

Rajiv (Querist)
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14 July 2017 SIR THIS IS FOR AIR CONDITIONED CONTRACT BUT NON AC IT WILL BE 18% I THINK

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 July 2017 Non AC falls under exemption list.
22.
Transport of passengers, with or without accompanied belongings, by -
(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;
(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or
(c) stage carriage other than air-conditioned stage carriage

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Rajiv

Rajiv (Querist)
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14 July 2017 SIR PLEASE TELL ME THAT OUR COMPANY SITUATED IN UTTARAKHAND . WE HIRED A BUS ( NOT MOTOR CAB) FOR OUR EMPLOYEE. THEN IS THIS SERVICE EXEMPT UNDER GST??

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 July 2017 This service is taxable at 18% on hire charges excluding fuel cost,

Rajiv

Rajiv (Querist)
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14 July 2017 SIR YOU WERE SAYING THAT NON AC BUS COME UNDER EXEMPTED SERVICE.BUT NOW YOU ARE SAYING THAT 18%.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 July 2017 Public transport is exempted for hiring employees transport it is not exempted now only you said it is for employees transport.

Rajiv

Rajiv (Querist)
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14 July 2017 but sir in exempted service mention following
non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding
tourism, conducted tour, charter or hire; or

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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14 July 2017 Hiring is excluded from exemption.

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