Case Law Details
In re MH Ecolife E-Mobility Pvt. Ltd. (GST AAR Maharashtra)
It was noticed at the time of final hearing of original order (dated 22/12/2021) passed in present case that a very similar issue which was involved in the case of M/s. M P Enterprises & Associates Limited, Advance Ruling No. GST-ARA 37/2020-21/B-16, dated 14 June 2021, was decided by this Authority as per the said order dated 14/6/2021. And mainly based on the said decision given in the case of M/s MP Enterprises, the decision in the case of present applicant was taken. It was further noticed that, after the decision in the above mentioned case of M/s M.P. Enterprises, a Circular no. 164/20/2021-GST dated 6/10/2021 was issued by the CBIC, Govt of India in view of Representations having been received seeking clarification regarding eligibility of the service of renting of vehicles to State Transport Undertakings (STUs) and Local Authorities for exemption from GST under Sr. No. 22 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, which exempts “services by way of giving on hire (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (aa) to a local authority, an Electrically Operate vehicle meant to carry more than twelve passengers”.
The said Circular has clarified that the expression “giving on hire” in SL No. 22 of the Notification No. 12/2017-CT (Rate) includes renting of vehicles. Accordingly, services where the said vehicles are rented or given on hire to State Transport Undertakings or Local Authorities are eligible for the said exemption irrespective of whether such vehicles are run on routes, timings as decided by the State Transport Undertakings or Local Authorities and under effective control of State Transport Undertakings or Local Authorities which determines the rules of operation or plying of vehicles.”
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
1. An application, for Advance Ruling was filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. MH Ecolife E-Mobility Pvt. Ltd., the applicant, seeking an advance ruling in respect of certain questions as discussed in subsequent paras. The application was decided by this office as per Order no. 60/2020-21/B-116 dated 21/12/2021. Later, it was noticed that a circular dated 6/10/2021 remained to be considered while passing the said order and the applicant had not pointed out the said circular at the time of final hearing in respect of the said order passed on 12/12/2021. Therefore, this office served the impugned notice (Notice bearing no. GST/ARA/2021-22/B-19 dated 15th February 2022) on the applicant and the case was fixed for hearing on 15/3/2022. The applicant requested for extension of the hearing date by one more month. Hence, case was fixed for final hearing again on 19/4/2022.
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