Interpretation on serive of transport under gst

Under  Section 11 of CGST Act  Power to Grant Exemption from Tax 

 Sub Section 15 said that 

Transport of Passengers with or without accompanied belonging by-

Non-Air-conditioned contact carriage other than Radio Taxi, for transportation of passengers, excluding tourism conducted tour, charter or hire 

My Question is If I am Individual not registered under GST and I am hire Non-AC Taxi for Tour purpose 

Than Taxi Person charge  GST on my Bill or Not.

Replies (3)
No you cannot charge gst as you are not registered........
Tax services (radio taxi) taken from e-operator like , Ola Cabs , Operator liable to to deposit gst on RCM of Driver services, so passenger bill no gst is appljcable ÷As per noti.17/2017

If Taxi services hire from non e-operator GST is applicable @ 12%

Can you clarify me that why section 11cgst act you have mention in your query as per me it is for government to notify in public interest any goods and services to exempt or nil rate by issuing of notification.

See in Page No 22 of below attched File

Sub section-15

 

Dear Rawat G

Please Clear my Point 

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