Exemption related to Services by way of giving on hire [ Entry No. 22 ]

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..... authority, an Electrically operated vehicle meant to carry more than twelve passengers; (b) to a goods transport agency, a means of transportation of goods (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and educa .....

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..... pre-school education and education upto higher secondary school or equivalent. to a local authority, an Electrically operated vehicle meant to carry more than twelve passengers; The term State transport undertaking has been defined in Para 2 (zg) of the Mega Exemption Notification no. 25/2012 dated June 20, 2012 as having the meaning assigned to it in clause ( .....

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..... ort agency for hiring and transportation of goods. Such services shall be considered as exempt services. Few clarifications : Circular No. 164 /20 /2021-GST clarifies Issues Held that Whether service of renting of vehicles to State Transport Undertakings (STUs) and Local Authorities is exempt from GST it is clarified that the express .....

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