Varun Travels ., In re

Date: August 10, 2022

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Atul Mehta, Amit Mishra
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Subject Matter

Motor vehicle renting exclusively used for transporting employees of a municipality doesn't come under the ambit of public health

ExemptionPure Service

Summary

Ahmedabad Municipal Corporation is hiring motor vehicles on rent to deal with Corona Pandemic and other accidental and emergency work. These motor vehicles are hired to deal the Corona and other emergency work. A hmedabad Municipal Corporation, the s…

Brief Facts The applicant M/s Varun Travel, is providing service of rent a car to the clients. The SAC code of the services falls under SAC: 9966 (Rental services of transport vehicles with operators) (i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 3. The applicant submits that it has received…

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