No GST Exemption to supply of non-AC motor vehicles on hire to Indian Army : AAR

The essential ingredient of contract carriage as provided in definition of ‘contract carriage’ under clause (7) of section 2 of Motor Vehicles Act, 1988 is that it plies under a contract for a fixed set of passengers, and does not allow any other passenger to board or alight from the carriage at will. A contract carriage carries passengers as a group and cannot pick up passengers en-route, hence services of applicant cannot be considered as ‘non-air conditioned contract carriage’.

Service of providing non-airconditioned motor vehicles on hire to Indian Army on contract basis, is not exempted under Notification No. 12/2017- Central Tax (Rate) dated 28-6-2017 as this service does not fall under ‘non-airconditioned contract carriage’ category. Said service is taxable as ‘rent a-cab’ service attracting IGST @ 5% (CGST + SGST) provided that credit of input tax charged on goods and services used in supplying the service, other than the imput tax credit of input service in the same line of business has not been taken or IGST@12% (CGST@6% + SGST@6%) if ITC is availed

AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN

Pawanputra Travels, In re

NITIN WAPA AND HEMANT JAIN, MEMBER

ADVANCE RULING NO. RAJ/AAR/2018-19/24

NOVEMBER  2, 2018

Pradeep Jain, CA for the Applicant.

RULING Click here 

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