Renting vs. Hiring: AAR Rules Bus Rentals to KSRTC Exempt from GST Under Notification No. 12/2017-CT(R.

Classification of service - The distinction between the activity of "renting" and "hiring" - service of providing passenger buses on rent/lease by the applicant to Kerala State Road Transport Corporation (KSRTC) - The AAR concluded that the expression "giving on hire" includes renting of vehicles, rendering the transaction exempt from GST under Notification No. 12/2017-CT(R). .....

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