ITC eligible on receipt of direct services from same line of business

In re M/s. Varunbhai Satyendrakumar Panchal (Legal name), Varun Travels (Trade Name) (GST AAR Gujarat) Q1. Whether the A.C. car hiring services for Covid-19 third wave, for Emergency and for other important matter received by the Local Authority, Ahmedabad Municipal corporation as stated in the work order No. 445/1 dated 01-11-21 falls under Sr. No. 6 (Public Health) of Twelfth schedule of article 243W of the constitution? A1. Service of Renting of Motor Vehicle to the Ahmedabad Municipal Corporation (AMC) does not fall under Sr. no. 6 (Public Health) of Twelfth schedule of article 243W of the...