Special Weekend Offer! Upgrade to CAclubindia Pro & enjoy 10% OFF with code SAVE10. Subscribe Now!

Interpretation on serive of transport under gst

120 views 3 replies

Ravi SADhiyan

Practice

4510 Points Joined July 2017

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)

Anirban Sinha

CA in service

727 Points Joined May 2016

No you cannot charge gst as you are not registered........

Pankaj Rawat

GST Practitioner

55062 Points Joined June 2017

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.