Case Law Details
Case Name : In re Sharma Transports (GST AAR Karnataka)
Related Assessment Year :
Courts :
AAR Karnataka Advance Rulings
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In re Sharma Transports (GST AAR Karnataka)
Whether the revenue earned through the “operation and maintenance of employee commutation vehicles and transportation services agreement” be classified under heading passenger transport services with SAC 9964 (vi) liable to tax at 5% (CGST + SGST) without input or 12% (CGST + SGST) with input credit or under rental services of transport services with SAC 9966 (i) liable to tax at 5% (CGST + SGST) without input or 12% (CGST+SGST) with input credit or any other rate.
The services provided by the applicant to M/s Volvo Group India Pvt. Ltd., are ...
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3 Comments
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Is there is an exemption on passenger transport services? if yes please I required copy of notification
Hello,
I have an query!
Our company is registered in Delhi and providing transportation service to another company which is registered in Haryana. Our service is pick and drop service for employees, where we are picking them from various locations and dropping them to the office premises and vice a versa. What shall be place of supply in this case, also we are under agreement with the company.
In para 8.7 of the order, applicant i.e transporter company has been referred as ‘renter’ while renter is a person who has taken something on rent and in present case the client i.e Volvo Group. Owing to
this mistake, the Advance Ruling has been given on wrong premise and need to be reexamined by AAR