Case Law GST-ARA-66/2019-20/B-49
Pooja Vaishnavi School Bus Service ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Maharashtra
- Date:
- August 20, 2021
- Type:
- Advance Ruling
- Members:
- Rajiv Magoo, T R Ramnani
Subject
GST leviable on hiring of Non-AC buses to company for transport of staff
Exemption
Summary
In the instant case, the applicant has an agreement with RIPL for supplying Non-AC buses to transport staff of RIPL and the buses are owned by the applicant. Further, the applicant also incurs expenses on fuel and maintenance of the buses and for all…
Judgement
The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. SHAILESH RAMSUNDER PANDE (POOJA VAISHNAVI SCHOOL BUS SERVICE) the applicant, seeking an advance ruling in respect of the following questions. 1. Applicab…