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GST on ancillary services

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reena

26 Points Posted on 05 July 2023

as per the notification 12/2017, sl no 14 under heading 9964 , transport of passengers in non air conditioned stage carriage is exempt under gst..
if apartment from transportation of passengers, accommodation, refreshment n guide charges is collected as ancillary services, will the ancillary services provided will also qualify for exemption under gst?

Replies (2)

Quick Summary

This discussion examines the GST implications for ancillary services, such as accommodation, refreshments, and guide charges, when offered alongside exempt passenger transport via non-air-conditioned stage carriages. The core question is whether these ancillary services also qualify for exemption, particularly if they are considered part of a composite supply where the principal supply (transport) is exempt.

Pranjal Gupta

116 Points Posted on 05 July 2023

According to Notification 12/2017, Sl No. 14 under heading 9964, the transport of passengers in non-air-conditioned stage carriages is exempt from GST. However, when it comes to ancillary services such as accommodation, refreshments, and guide charges, the exemption under GST may not automatically apply.

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