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 constitution
Q2. Whether Services provided to Ahmedabad Municipal Corporation vide their work order No.445/1 dated 01-11-21 falls under exempted category of services as stated in Sr. No. 3 of Notification No.12/2017 (Central Tax Rate) dated 28th June 2017, chapter 99 “Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to Government, a local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or to any function entrusted to a Municipality under Article 243W of the Constitution is exempted services?”
A2. The service of Renting of Motor Vehicle to the AMC does not cover under entry No. 3 of Notification No.12/2017 (Central Tax Rate) dated 28th June 2017
