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2019 (11) TMI 528 - AAR - GSTActivity of transportation of their students and staff under contract carriage by Non-A/c buses - Benefit of exemption from GST - Applicability of serial no. 15(b)(HSN/SAC Code 9964) of exemption Notification No. 12/2017 (Rate) dated 28-06-2017 as amended HELD THAT:- As per the agreement, the vehicles to be provided by the applicant under contract carriage to the said Institute are non-air conditioned and are for transportation of students and staff of the said Institute - As per clause (b) of above SI. No. 15 of Notification No. 12/2017-Central Tax (Rate), dated 28.6.2017, the services of transportation of passengers, with or without accompanied belongings, by non-air-conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire is exempt from GST. Considering the various clauses of the Agreement entered into by the applicant with Chameli Devi Institute of Technology and Management, Indore, it is clear that the applicant is providing the services of transportation of students and staff of the contracee's Institute under contract carriage, and the said transportation of students and staff is by non-air conditioned buses. Therefore, it will be exempt from GST as per clause (b) of SI. No. 15 of Notification No. 12/2017-Central Tax (Rate), dated 28.6.2017. As the service is exempt, the question for rate of tax, not considered.
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