Case Law Details
Case Name : In re Uttarakhand Civil Aviation Development Authority (GST AAR Uttarakhand)
Appeal Number : Advance Ruling No. 15/2022-23
Date of Judgement/Order : 27/03/2023
Related Assessment Year :
Courts :
AAR Uttarakhand Advance Rulings
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In re Uttarakhand Civil Aviation Development Authority (GST AAR Uttarakhand)
GST Payable on rental, night charges and fuel cost
The AAR, Uttarakhand, in the case of M/s. Uttarakhand Public Financial Strengthening Project [Ruling No. 15/2022-23 dated March 27, 2023], ruled that the service provider has to charge GST on the whole amount of the bill including i.e. monthly rental, night charges and fuel cost.
Facts:
M/s. Uttarakhand Public Financial Strengthening Project (“the Applicant”) received motor vehicle hire service from M/s. Baba Tour & Travel (“Service provider-1”) and M/s. Rajeswari Travel (“Service provider-2”) (cumulatively referred to as “the service providers”).
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