Case Law Details
In re M P Enterprises & Associates Limited (GST AAR Maharashtra)
Question 1:- Whether the service of operating mini AC buses by the applicant for Brihan Mumbai Electricity Supply Transport Undertaking (BEST) would be exempt from payment of GST under Tariff Heading 9966 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?
Answer:- Answered in the negative.
Question 2:- Whether the service of operating mini AC buses by the applicant for BEST 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’ inserted by way of Notification No.31/2017 dated 13.10.2017? (Amended Notification No. 11/2017-CT(R) dated 28.06.2017)
Answer:- Answered in the affirmative. However GST @ 12% is chargeable only with effect from 13.10.2017.
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