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GST - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Rate of GST - supply of non-air conditioned vehicles on hire to ...


Indian Army's Hire of Non-AC Vehicles Not Exempt from GST; 5% Rate Applies if No Input Tax Credit Used.

December 21, 2018

Case Laws     GST     AAR

Rate of GST - supply of non-air conditioned vehicles on hire to Indian Army - Contract carriage - The Service provided by the applicant is not exempted under Notification No. 12/2017 as this Service does not fall under ‘non-airconditioned contract carriage’ category - Rate of GST is 5% if credit is not availed.

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