GST @ 12% chargeable on supplying, operating, and maintaining air-conditioned electrically operated buses with ITC

In re MH Ecolife E-Mobility Pvt. Ltd. (GST AAR Maharashtra)

GST @ 12% chargeable on supplying, operating, and maintaining air-conditioned electrically operated buses with ITC

The Maharashtra Authority of Advance Ruling (AAR) in Re: MH Ecolife E-Mobility Pvt. Ltd. (Advance Ruling No. 60/2020-21/B-116 dated December 22, 2021) held that services by way of supplying, operating, and maintaining air-conditioned electrically operated buses would be chargeable @ 12% with Input Tax Credit (ITC) and @ 5% without ITC.

Facts:

MH Ecolife E-Mobility Pvt. Ltd., Maharashtra (Applicant) and Navi Mumbai Transport Undertaking (NMMT) have entered into an Operator Agreement dated February 25, 2020 (Agreement) wherein the Applicant was responsible for the following:

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