MH Ecolife E-Mobility Pvt. Ltd ., In re
Date: December 22, 2021
Subject Matter
Service of operating AC buses by the applicant for NMMT would be subject to GST @12% under SAC 9966
Summary
In the subject case, the consideration for supply of service is charged from NMMT and not the passenger. Therefore in the subject case it is clear that the recipient of service is NMMT. Hence, we have no hesitation in holding that the subject activit…
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. MH Ecolife E-Mobility Pvt. Ltd. ,the applicant, seeking an advance ruling in respect of the following questions: 1. Whether services provided by the appli…