MH Ecolife E-Mobility Pvt. Ltd ., In re
Date: May 25, 2022
Subject Matter
Services provided to NMMT by way of supplying, operating and maintaining air-conditioned electrically operated buses are exempt
Summary
Circular 164/20/2021-GST dated 6/10/2021 has clarified that the expression “giving on hire” in SL No. 22 of the Notification No. 12/2017-CT (Rate) includes renting of vehicles. Accordingly, services where the said vehicles are rented or g…
1. An application, for Advance Ruling was 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 certain questions as discussed in subsequent paras. The…