A RESORT SUPPLY CAB AND TAXI HIRING SERVICE.THE REOSRT BOUGHT NEW TAXI RANGE ROVER AND CLAIMED INPUT OF IT.WHAT SHOULD BE GST RATE IN THIS CASE OF CAB AND TAXI HIRING SERVICE??

Reply— If resort is providing this service to the guests/ customers and charges amount separately, it shall be taxable under ‘Passenger transport services’. The ‘Passenger transport services’ by Hotel shall be 996412. The rate of GST for these services will be 18% with ITC where the cost of fuel is not included in the consideration charged from the service recipient under 
S.No.8(vii) of Noti. No.11/2017-CT (Rate) (S.No.25) Dated: 28.06.2017. Whereas Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient is taxable @ 12% under S.No.8(vi) of Noti. No.11/2017-CT (Rate) (S.No.25) Dated: 28.06.2017