The service of operating mini AC buses by the applicant for Brihan Mumbai Electricity Supply Transport Undertaking would be subject to GST @ 12% under Tariff Heading 9966 i.e. ‘renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient’ with effect from 13.10.2017.
Authority for Advance Ruling -— Taxability on operating mini AC buses – The applicant has entered into an agreement with BEST for operation of stage carriage services for public transport of AC mini buses. The applicant sought an Advance Ruling as to (i) whether the service of operating mini AC buses by the applicant for B.E.S.T would be exempt from payment of GST i.e. ‘services by way of giving on hire to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers’ in terms of Notification No.12/2017-CT(R) dated 28.06.2017 or not; (ii) whether the same would be subject to GST @12% i.e.‘renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient’ inserted by way of Notification No.31/2017 dated 13.10.2017; (iii)whether the service of operating mini AC buses by the applicant for BEST would be subject to GST @18% under Tariff Heading 9966 i.e. ‘rental service of transport vehicles with or without operators’ under Notification No.11/2017-CT(R) dated 28.06.2017.
Held that:- The Hon’ble Authority for Advance Ruling held that the service of operating mini AC buses by the applicant for BEST would be subject to GST @18% under Tariff Heading 9966 i.e. ‘rental service of transport vehicles with or without operators’ under Notification No.11/2017-CT(R) dated 28.06.2017 till 13.10.2017 and would be subject to GST @ 12% w.e.f 13.10.2017.
The service of operating mini AC buses by the applicant for Brihan Mumbai Electricity Supply Transport Undertaking would be subject to GST @ 12% under Tariff Heading 9966 i.e. ‘renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient’ with effect from 13.10.2017.
Authority for Advance Ruling -— Taxability on operating mini AC buses – The applicant has entered into an agreement with BEST for operation of stage carriage services for public transport of AC mini buses. The applicant sought an Advance Ruling as to (i) whether the service of operating mini AC buses by the applicant for B.E.S.T would be exempt from payment of GST i.e. ‘services by way of giving on hire to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers’ in terms of Notification No.12/2017-CT(R) dated 28.06.2017 or not; (ii) whether the same would be subject to GST @12% i.e.‘renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient’ inserted by way of Notification No.31/2017 dated 13.10.2017; (iii)whether the service of operating mini AC buses by the applicant for BEST would be subject to GST @18% under Tariff Heading 9966 i.e. ‘rental service of transport vehicles with or without operators’ under Notification No.11/2017-CT(R) dated 28.06.2017.
Held that:- The Hon’ble Authority for Advance Ruling held that the service of operating mini AC buses by the applicant for BEST would be subject to GST @18% under Tariff Heading 9966 i.e. ‘rental service of transport vehicles with or without operators’ under Notification No.11/2017-CT(R) dated 28.06.2017 till 13.10.2017 and would be subject to GST @ 12% w.e.f 13.10.2017.