Levy of GST - services provided by the applicant to NMMT under ...

Supplying and maintaining electric buses for municipal transport is "renting of motor vehicle" under GST, taxable service.

December 24, 2021

Case Laws GST AAR

Levy of GST - services provided by the applicant to NMMT under the Agreement, by way of supplying, operating and maintaining air-conditioned electrically operated buses - the subject activity, amounts to 'renting of motor vehicle' and shall qualify as a taxable activity under the provisions of the GST Laws. - there is a Rental services of transport vehicles with or without operators and the activities of Renting of any motor vehicle/transport vehicle which is designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient are chargeable to either 2.5% GST or 12% GST depending on availment of Input Tax Credit. - AAR

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Levy of GST - services provided by the applicant to NMMT under ...

Supplying and maintaining electric buses for municipal transport is "renting of motor vehicle" under GST, taxable service.

December 24, 2021

Case Laws GST AAR

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