Pawanputra Travels ., In re
Date: November 2, 2018
Subject Matter
GST applicable on supply of non-air-conditioned vehicles on hire to Indian Army
Summary
The Service provided by the applicant is not exempted under Notification No. 12/2017 dated 28.06.2017 as this Service does not fall under ‘non-airconditioned contract carriage’ category. The service provided is ‘rent a cab&rsq…
Note: Under Section 100 of the CGST/RGST Act 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act 2017, within a period of 30 days from the date of service of this order. The Issue raised by M/s Pawanputra Travels {hereinafter the applicant} is fit to pronounce advance ruling as it falls under ambit of the Section…