Sir/ Ma'am,
Am I supposed to charge GST on commission charged from a bus operator who provides only non AC bus services. The bus operator is exempted from GST as he only operates NON-AC Contract carriage.
Also if i need to charge GST will the bus operator be able to claim refund of such amount charged by me.
Thank you.
In my opinion- GST will be charged as the service provided by you to bus operator is a kind of support service to business or commerce. further, it comes under classification of support service to passenger transport service by road.
The exact SAC is under heading 9985 sl no. (i) supply of tour operator service and attract gst @ 5 percent.
the bus operator is giving wholly exempted supply hence as per provisions of sec 17 - he is not allowed to take credit hence not alowwed to take refund under act
CAclubindia
