GST on Transportation of pessenger (i.e. Buses)

It's @ 5% on FC without ITC & @ 12% on FC with ITC


Note ;
In term of Notification 22/2019 CT (r) :

Services provided by way of
renting of a motor vehicle
provided to a body corporate ,where supplier of services is other then body corporate & opted GST FC @ 5% with limited ITC & the Recepient is Body Corporate , then RCM is applicable & Recepient is liable to deposit GST under RCM