GST on supply of NON AC Buses for transportation of staff under contract carriage
Authority for Advance Ruling – GST on Supply of NON AC Buses for transportation – The applicant entered in contract with M/s Ratan India Power Limited for supply of NON AC Buses for transportation of their staff under contract carriage. The applicant sought an Advance Ruling regarding applicability of a notification issued under the provisions of this Act; Determination of the liability to pay tax on any goods or services or both.
Held that:- The Hon’ble Authority for Advance Ruling held that the provisions of Notification No. 12/2017 dated 28.06.2017 are not applicable in the subject case and the service provided by the applicant is not exempted under the said notification i.e. since the subject Service does not fall under ‘non-airconditioned contract category but is covered under ‘rent a cab’ Service. The impugned service provided is ‘rent a cab’ Service, for which, for the period post 01.07.2019 i.e date of the impugned service order, attracts IGST @ 5% (CGST @ 2.5% and SGST @ 2.5%) provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business has not been taken; OR IGST @ 12% (CGST @ 6% and SGST @ 6%) if input tax credit is availed.
GST on supply of NON AC Buses for transportation of staff under contract carriage
Authority for Advance Ruling – GST on Supply of NON AC Buses for transportation – The applicant entered in contract with M/s Ratan India Power Limited for supply of NON AC Buses for transportation of their staff under contract carriage. The applicant sought an Advance Ruling regarding applicability of a notification issued under the provisions of this Act; Determination of the liability to pay tax on any goods or services or both.
Held that:- The Hon’ble Authority for Advance Ruling held that the provisions of Notification No. 12/2017 dated 28.06.2017 are not applicable in the subject case and the service provided by the applicant is not exempted under the said notification i.e. since the subject Service does not fall under ‘non-airconditioned contract category but is covered under ‘rent a cab’ Service. The impugned service provided is ‘rent a cab’ Service, for which, for the period post 01.07.2019 i.e date of the impugned service order, attracts IGST @ 5% (CGST @ 2.5% and SGST @ 2.5%) provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business has not been taken; OR IGST @ 12% (CGST @ 6% and SGST @ 6%) if input tax credit is availed.