Electric Bus Rentals Taxable at 18% Not 5%: GST AAR Gujarat

In re JBM Ecolife Mobility Surat P Ltd (GST AAR Gujarat) In In re JBM Ecolife Mobility Surat Pvt. Ltd., the Authority for Advance Ruling Gujarat examined the GST classification and applicable tax rate for services involving operation and maintenance of electric buses under a Gross Cost Contract (GCC) model. The applicant, a GST-registered entity, was engaged in supplying, operating, and maintaining electric buses for Surat under a concession agreement initially with Surat Municipal Corporation and later assigned to Surat Sitilink Limited. The applicant provided end-to-end services, including p...