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GST Exemption for Passenger Bus Rental Services to KSRTC by Maha Voyage LLP
Case Law Details
- Case Name
- In re Maha Voyage LLP (GST AAR Kerala)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Kerala, Advance Rulings
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In re Maha Voyage LLP (GST AAR Kerala)
Introduction: In the case of Maha Voyage LLP seeking an advance ruling from the GST AAR Kerala, the focus is on the taxability of providing passenger buses on rent/lease to Kerala State Road Transport Corporation (KSRTC). The applicant questions whether GST is applicable at 18% under Tariff Heading 9966 or if the services are exempted under Notification No.12/2017-CT(R) dated 28/06/2017.
Detailed Analysis: Maha Voyage LLP, a registered Limited Liability Partnership, entered into an agreement with KSRTC for leasing 10 Multi Axle Air Conditioned buses. The ...



