9911796707
TMI BlogExemptions Related To Transportation of passengers [ Entry No. 15 & 17 ]X X X X Extracts X X X X X X X X Extracts X X X X ..... air-conditioned stage carriage; Exception:- Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under Section 9(5) of the CGST Act, 2017 . The Department vide letter DOF No 334/03/2010 TRU Dated 01-07-2010 had clarified that in round trip tickets involving multiple journeys/ fights sectors with one of the sectors involving embarkation or disembarkation at North-Eastern States/ Bagdogra, the journey/flight/sector that involves embarkation or disembarkation at North-Eastern States/ Bagdogra would alone be covered under exemption provided to Transport of passenger by Air service. That said, in cases of flig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on which an automatic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 and the rules made thereunder but does not include radio taxi; (zv) radio taxi means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using the Global Positioning System or General Packet Radio Service; All of the above services mentioned are exempt except Exception. Example Shriman travelled in an auto rickshaw from Lajp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied that where the body corporate hires the motor vehicle (for transport of employees etc.) for a period of time, during which the motor vehicle shall be at the disposal of the body corporate, the service would fall under Heading 9966 , and the body corporate shall be liable to pay GST on the same under RCM. It may be seen that reverse charge thus would apply on act of renting of vehicles by body corporate and in such a case, it is for the body corporate to use in the manner as it likes subject to agreement with the person providing vehicle on rent. 2. Whether same line of business in case of passenger transport service and renting of motor vehicles includes leasing of motor vehicles without operato ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
