Toyota Innova Or Equivalent Vehicles (6 Seater) registered in Tourist category with All India Tourist Permit provided for carrying Covid 19 patients for Medical Treatment would be considered as taxable services.
Classification of service- In present case, The applicant is engaged in the business of tours and travels and carries on the business as package tour operators, daily passenger service operators, travel agents, etc and is also engaged in running of buses, conveyances of all kinds and to transport passengers. The applicant, seeking an advance ruling in respect of the following question.
Whether Toyota Innova or Equivalent Vehicles (6 Seater) registered in Tourist Category with All India Tourist Permit provided for Carrying Covid 19 Patients for Medical Treatment would be considered as Taxable Services Or Exempted Services?”
Circular No. 51/25/2018-GST dated 31/07/2018 the Central Government clarified that the service tax exemption at Sr. No. 25 (a) of Notification No. 25/2012 dated 20/06/2012 (hereinafter referred to as the 'ST Notification') has been substantially, continued under GST vide Sr No. 3 and 3A of the Exemption Notification. Sr. No. 25(a) of the ST notification under the erstwhile service tax laws, exempted “services provided to the Government, a local authority or a governmental authority by way of water supply, public health, sanitation, conservancy, solid waste management or slum improvement and up-gradation.” The Circular further explains that in relation to the specific issue of ambulance service to the government by a private service provider such service is a function of 'public health' entrusted to Municipalities under Art 243W of the Constitution, and, therefore, eligible for exemption under SI No. 3 or 3A of the Exemption Notification. However, it is once again reiterated that the applicant has not produced any documents or evidence to show that ambulance services are supplied by them to MCGM.
Held that- the impugned services would be considered as taxable services and not exempted services.
Toyota Innova Or Equivalent Vehicles (6 Seater) registered in Tourist category with All India Tourist Permit provided for carrying Covid 19 patients for Medical Treatment would be considered as taxable services.
Classification of service- In present case, The applicant is engaged in the business of tours and travels and carries on the business as package tour operators, daily passenger service operators, travel agents, etc and is also engaged in running of buses, conveyances of all kinds and to transport passengers. The applicant, seeking an advance ruling in respect of the following question.
Whether Toyota Innova or Equivalent Vehicles (6 Seater) registered in Tourist Category with All India Tourist Permit provided for Carrying Covid 19 Patients for Medical Treatment would be considered as Taxable Services Or Exempted Services?”
Circular No. 51/25/2018-GST dated 31/07/2018 the Central Government clarified that the service tax exemption at Sr. No. 25 (a) of Notification No. 25/2012 dated 20/06/2012 (hereinafter referred to as the 'ST Notification') has been substantially, continued under GST vide Sr No. 3 and 3A of the Exemption Notification. Sr. No. 25(a) of the ST notification under the erstwhile service tax laws, exempted “services provided to the Government, a local authority or a governmental authority by way of water supply, public health, sanitation, conservancy, solid waste management or slum improvement and up-gradation.” The Circular further explains that in relation to the specific issue of ambulance service to the government by a private service provider such service is a function of 'public health' entrusted to Municipalities under Art 243W of the Constitution, and, therefore, eligible for exemption under SI No. 3 or 3A of the Exemption Notification. However, it is once again reiterated that the applicant has not produced any documents or evidence to show that ambulance services are supplied by them to MCGM.
Held that- the impugned services would be considered as taxable services and not exempted services.