TMI Blog2019 (11) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d into an agreement with Chameli Devi Institute of Technology and Management, Khandwa Road, Indore for transportation of their students and staff under contract carriage by Non-A/c buses. 4. QUESTIONS RAISED BEFORE THE AUTHORITHY:- The following questions have been posted before the Authority in the application:- 4.1. Applicability of serial no. 15(b)(HSN/SAC Code 9964) of exemption Notification No. 12/2017 (Rate) dated 28-06-2017 as amended, for said activity? 4.2. If taxable, its rate of GST? 5. CONCERNED OFFICER'S VIEW POINT: The concerned officer is his view point submitted that the services provided by the applicant for transportation of students and staff of the contracee's Institute under contract ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as amended and a copy of contract is enclosed. 7. DISCUSSIONS AND FINDINGS: 7.1 The applicant believes that the services of transportation of students and staff of college to and from college by non-air conditioned buses under contract carriage will be covered under transportation of passengers by non-air conditioned contact carriages which is exempted from payment of tax as per SI. No. 15(b) of Notification No. 12/2017-Central Tax (Rate) dated 28.6.2017. 7.2 The Applicant has submitted a copy of Agreement with Chameli Devi Institute of Technology and Management, Khandwa Road, Indore. As per said agreement, the vehicles to be provided by the applicant under contract carriage to the said Institute are non-air conditioned and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he contract carriage has been defined as under : (7) 'contract carriage' means a motor vehicle which carries a passenger or passengers for hire or reward and is engaged under a contract, whether expressed or implied, for the use of such vehicle as a whole for the carriage of passengers mentioned therein and entered into by a person with a holder of a permit in relation to such vehicle or any person authorised by him in this behalf on a fixed or an agreed rate or sum- (a) on a time basis, whether or not with reference to any route or distance; or (b) from one point to another; and in either case, without stopping to pick up or set down passengers not included in the contract anywhere during the journey, and includes- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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