GST @12 percent chargeable on supplying, operating, and maintaining air-conditioned electrically operated buses with ITC

Last updated: 06 January 2022
Quick Summary
The Maharashtra Authority for Advance Ruling has determined that supplying, operating, and maintaining air-conditioned electric buses is subject to GST. The service is classified as 'renting of motor vehicle' where the cost of fuel (electricity) is included in the charges paid by the service recipient, Navi Mumbai Transport Undertaking. Consequently, GST is chargeable at 12% with Input Tax Credit (ITC) available, or 5% without ITC.

Court :
Maharashtra Authority of Advance Ruling

Brief :
The Maharashtra Authority of Advance Ruling ("AAR") in Re: MH Ecolife E-Mobility Pvt. Ltd. (Advance Ruling No. 60/2020-21/B-116 dated December 22, 2021) held that services by way of supplying, operating, and maintaining air-conditioned electrically operated buses would be chargeable @ 12% with Input Tax Credit ("ITC") and @ 5% without ITC.

Citation :
Advance Ruling No. 60/2020-21/B-116 dated December 22, 2021

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Bimal Jain
Published in GST
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