Home Case Index All Cases GST GST + AAR GST - 2019 (10) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 789 - AAR - GSTClassification of services - revenue earned through the “operation and maintenance of employee commutation vehicles and transportation services agreement” - whether the said service falls under Passenger Transport service with SAC 9964(vi) or under Renting of Transport Vehicle to carry passengers with SAC 9966(i)? HELD THAT:- SAC 9966 covers “Rental services of transport vehicles with or without operators” and specifically the SAC 996611 covers “Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator.” The said services include “rental of buses or coaches, trucks and other motorized freight vehicles, with/without operators for a period of time, not generally dependent on distance. The renter defines how and when the vehicles will be operated, determining schedules, routes, and other operational considerations.” In the instant case the applicant (renter) does not define how and when the vehicles will be operated and also does not determine the schedules, routes and other operational consideration. The client of the applicant decides the same and accordingly the applicant operates the buses. Therefore the services being provided by the applicant are not covered under the SAC 9966.
|