Hiring of Non AC Buses to Company for Transport of Staff is taxable under "Rent-a-cab" Service
Last updated: 28 August 2021
Court :
Maharashtra Authority of Advance Ruling (MAAR)
Brief :
In M/s. Shailesh Ramsunder Pande (Pooja Vaishnavi School Bus Service) [GST/ARA-66/2019-20/B-49 dated August 20, 2021], M/s. Shailesh Ramsunder Pande (Pooja Vaishnavi School Bus Service) ("the Applicant") has sought a clarification on Goods and Services Tax ("GST") applicability on the contract of supplying Non- Air Conditioned ("Non-AC") Buses and whether exemption is available for stated service under SI No. 15 Heading 9964 of Notification No. 12/2017 – Central Tax (Rate) dated June 28, 2017 ("Services Exemption Notification") is applicable in the case.
Citation :
GST/ARA-66/2019-20/B-49 dated August 20, 2021
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Bimal Jain
Published in GST
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