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Passenger transport service covered under heading 9964 and taxable @ 18%.

Classification of Service — The Applicant is a partnership firm engaged in the business of transportation of passengers and other ancillary & related services. The applicant also renders Employee transportation service to various corporate Companies using buses. The Appplicant sought advance ruling on the question whether the revenue earned through the “operation and maintenance of employee commutation vehicles and transportation services agreement” be classified under heading passenger transport services with SAC 9964 (vi) liable to tax at 5% (CGST + SGST) without input or 12% (CGST + SGST) with input credit or under rental services of transport services with SAC 9966 (i) liable to tax at 5% (CGST + SGST) without input or 12% (CGST+SGST) with input credit or any other rate. The Authority ruled out that “Passenger Transport Services” covered under Heading 9964 and taxable @ 18%. — Sharma Transports, In Re… [2019] 16 TAXLOK.COM 113 (AAR-Karnataka)