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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